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1992 (5) TMI 18 - SC - Indian LawsWhether Section 73A is comprehensive in its scope in so far as it throws a statutory bar preventing the authority from commencing any proceeding after the expiry of five years? Held that:- The object of section 73A is unambiguous to bar the commencement of any proceeding for levy after the period of five years in the case of first assessment, we do not think we can dilute the rigour of section 73A by introducing a construction not warranted in the situation. If it was the intention of Parliament to provide for exceptional cases making section 73A inapplicable to such cases, nothing would have been easier than to have so expressed. The language under section 73A is imperative. It demands of no doubt that there cannot be two limitations (i) in a case where the assessee files a belated return and (ii) in a case where the applicant seeks a succession certificate. In such a case, where the assessee, as in the instant case, seeks a certificate from the Controller, all that the Controller has to say is that no such certificate could be issued in view of the statutory bar under section 73A. In this context, section 56 will have to be given meaning And life. He who clings to the letter of the law clings to the dry bone ; that would be against the spirit of the Act. Appeal allowed.
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