Case laws

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Querist : Anonymous

Querist : Anonymous (Querist)

20 January 2012 while writing answers for CA Final Direct Taxes paper what is the method of quoting the name of a case law.

Is it sufficient to state the name of the party and the relevant court where the case was decided without writing the datails like, the year in which case was decided, ITR No.,the departmental authority(CIT), etc .

It is practically looking a bit difficult to remember the names of the Income Tax authority and ITR No, year in which case is decided. Will it still create an impression if I state just name of the party and the relevant court s name, like, "Delhi High Court in the case of Lodhi Property Company Ltd. decided that.............."

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

20 January 2012 You can create more impression by quoting the full reference, however, it depends how much easily you can remember all these.
It is very difficult task to remember but not impossible. However whatever you write
it should be correct.
.
Write only what is certain in your mind. However it is more important to deal the issue/problem in the context of the said case law.
.

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