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- Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
TRT-2026-1396
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the rule was omitted from the statute book on 8th October, 2024 and the order impugned was passed on 30th January, 2025.
Having regard to the judgment delivered in the case of Kolhapur Canesugar Works Ltd. (supra), it would transpire that the effect of omission of rule from the statute book is different from the effec.....
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