Subject : Direct Taxation Acts : Constitution of India - Articles 226 and 227; Customs Act - Sections 110(2); Income Tax Act, 1961 - Sections 132, 132-A, 132(1), 132(3) and 132(5); Indian Income Tax Act, 1922 - Sections 22(4), 37(1), 131(1) and 142(1); Gold Control Act; Income Tax Rules, 1962 - Rule 112, 112(II) Year : 1986-07-17 Court : Supreme
Subject : Service Acts : Constitution of India - Articles 311 and 311(2); Civil Services (Classification, Control and Appeal) Rules, 1965 - Rule 15(4) Year : 1986-04-23 Court : Supreme