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2007 (5) TMI 200 - SUPREME COURT
CIT opined that as a partner is an intrinsic part of a firm, only because no specific search warrant was issued in the name of the assessee-firm, the same would not entitle it to take benefit of the Voluntary Disclosure Scheme 1997 - in view the purport and object of Scheme, in the place of literal interpretation, the rule of purposive construction should be applied - not a fit case where we should invoke our extraordinary jurisdiction under article 136 of the Constitution of India