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Cit Vs. Sharwan Kumar Agarwal - Court Judgment

SooperKanoon Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Judge
Reported in[2007]292ITR3(SC)
AppellantCit
RespondentSharwan Kumar Agarwal
Excerpt:
.....reference application under section 256(2) by the high court was justified, however, on other reasons than of high court. income tax act, 1961 section 261 - juvenile justice (care and protection of children) act, 2000[c.a. no. 56/2000]. section 15: [s.b. sinha & lokeshwar singh panta, jj] age of juvenile held, the age of juvenile must be determined as and when an application is filed. relevant date for determination is the date on which the incident happened. -- section 15: determination of age of juvenile in delinquency- kidnapping for ransom and murder - informant, father of kidnapped boy, had been getting calls for ransom even after killing of boy held, in view of continuing offence, age of juvenile will have to be determined with reference to date on which offence is.....order1. we agree with the high court that no question of law was required to be referred albeit for reasons other than the reason expressed by the high court. the appeal is accordingly dismissed.
Judgment:
ORDER

1. We agree with the High Court that no question of law was required to be referred albeit for reasons other than the reason expressed by the High Court. The appeal is accordingly dismissed.


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