The Art of authoring a Judgment

1.When the author was gleaning through the websites reporting latest income-tax cases, the author came across a decision rendered by the Madras High Court in the case of Principal Commissioner of Income Tax vs. Shri. Rakesh Sarin in I.T.(SS)A.No.66/Chny/2007 dated 11.03.2019 for the Block Period 1997-98 to 2002-03 and part of 2003- 2004 and TCA No.1060 of 2019 wherein the Madras High Court in a detailed and well-reasoned judgment observed at para.65 that “the order of the Commissioner of Income-1.When the author was gleaning through the websites reporting latest income-tax cases, the author came across a decision rendered by the Madras High Court in the case of Principal Commissioner of Income Tax vs. Shri. Rakesh Sarin in I.T.(SS)A.No.66/Chny/2007 dated 11.03.2019 for the Block Period 1997-98 to 2002-03 and part of 2003- 2004 and TCA No.1060 of 2019 wherein the Madras High Court in a detailed and well-reasoned judgment observed at para.65 that “the order of the Commissioner of Income-taxmann.com Latest ArticlesRead More

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