Tragic & Untimely Demise of Justice B. P. Saraf (Retd)

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Tragic & Untimely Demise of Justice B. P. Saraf (Retd)

We regret to announce the tragic and untimely demise of Hon’ble Justice B. P. Saraf (Retd) on 15.5.2012.

 

Justice Saraf had a brilliant academic career, having stood first in most exams, and was awarded a doctorate for his thesis “Capital Taxation in India” by the Gauhati University. He was appointed Judge of the Gauhati High Court on 2.1.1989 and was transferred to the Bombay High Court on 11.12.1991. He was appointed Chief Justice of the Jammu and Kashmir High Court on 21.2.2000 and retired on 23.8.2001.

 

Justice Saraf delivered a number of landmark judgements on Income-tax, Sales tax, Corporate law etc such as CIT vs. Bombay Oilseeds 202 ITR 198 (Bom) (mutuality, diversion at source by overriding title), Caltex vs. CIT 202 ITR 375 (Bom) (appeal against non-grant of s. 214 interest), CIT vs. Gabrial 203 ITR 108 (Bom) (scope of 2. 263 revision), CIT vs. Abdul Ahad 247 ITR 710 (J&K) (reconciling Sugauli 236 ITR 518 (SC) with T. V. Sundaram Iyengar 222 ITR 344 (SC) on s. 41(1)) and several others.

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Regards,

Editor,

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