Application of ‘Doctrine of Relation Back’ in Income Tax

The Black Law Dictionary[ Black’s Law Dictionary, 9th edition, Bryan A. Garner] defines “relation back” as “the doctrine that an act done at a later time is, under certain circumstances, treated as though it occurred at an earlier time….”. The doctrine not only provides a second chance but also provide a route to escape from the statutes of limitation to meet the ends of justice. The Doctrine is frequently read into various legislations. Order VI Rule 17 of the Code of Civil Procedure, 1908The Black Law Dictionary[ Black’s Law Dictionary, 9th edition, Bryan A. Garner] defines “relation back” as “the doctrine that an act done at a later time is, under certain circumstances, treated as though it occurred at an earlier time….”. The doctrine not only provides a second chance but also provide a route to escape from the statutes of limitation to meet the ends of justice. The Doctrine is frequently read into various legislations. Order VI Rule 17 of the Code of Civil Procedure, 1908taxmann.com Latest ArticlesRead More

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