Constitution Art. 20 — the law in short
What the courts have decided on section Constitution Art. 20, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Anila Rasiklal Mehta v Union of India
High CourtCuts both waysNo later treatment found
The department got my foreign account details under an exchange-of-information agreement, so s.71(d)(iii) shut me out of the s.59 declaration window. Does Gautam Khaitan still answer me?
The Bombay High Court said that point was not decided in Gautam Khaitan and left it open. On the notice of motion it refused a stay of the s.10(1) notices, but directed that no coercive measures be taken while the department proceeds, and kept the Article 14 and Article 20 challenge for the hearing of the writ petition itself. Nothing was decided on the merits.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
