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P. Kumar and Co. and anr. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269AB, 269AB(2) and 281; Constitution of India - Article 226

Reported in : [1991]190ITR672(Bom)

Advocate for Appellant : Ashok N. Mody, Senior Counsel, ;Paresh Shah and ;Vileena Mirasee, Advs. i./b., Shah and Sanghavi

T.D. Sugla, J. 1. By this petition under Article 226 of the Constitution of India, the petitioners, a registered partnership firm, has challenged the legality and validity of the notice dated June 19, 1987, issued by...