{"id":217754,"date":"2009-03-03T00:00:00","date_gmt":"2009-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009"},"modified":"2019-01-29T20:56:08","modified_gmt":"2019-01-29T15:26:08","slug":"smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","title":{"rendered":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009<\/div>\n
Author: N.K.Patil And Nagaraj<\/div>\n
_V Huau\u00e9 ~\n\nN THE HIGH COURT OF KARNATAKA\nC\u00a5RCU|'f BENCH AT DHARWAS\n\nDATED ms THE 3*\" DAY OF MARCH,2:0O9f,:'V'  '\n\n:PRESENTs~H_ Q W %\nTHE HON'8LE MR.JL}ST!'\u00a7:E;'f\\1.AE*i. F5A_T t'L    \n\ufb01_NBL % L. ._  %\n\nTHE HONBLE MR. .szJsf{:t:!=;_ ARAL:\"NAG}xR;\u00a7;:\n\n:.T.Mi*o.2ikO2L%aF%23\u00a33:: \nasrwem \"  2   \n\nSm. PusHPABAI.vC;'MEH3\"A=;_\nf'v'2EH'%'A s:LK sAR_EEg_,_ _ _\nAEADPARK amass'   .. \nQHARWAD ' = '\n\n____  _  _ _ __  APPELLANT\n{By S:i:;3.SHA?{5K;?\u00a7P, .s\u00a7t)voc:.agTE.,._) . _'\nma;   T' \n\nznscome TAX {Z'F?Fi\u20ac2ER,'._ A\nWARE:-2va:1_} V \n\n  _____ .. 9 .. RESPONDENT\n\n '{BY\"3R}. ~.~;_:_[x;\u00bb*~.% Ss\u00e9aacwaaa, ADVOCATE }\n\n%'i'%'%'h\n\n TZ~:E'iS Eff!-'a. FILES UNDER SECEON 269%: OF THE FNCGME 3%)':\nACT, 19.6'? A$RI3E OUT OF \"fHE ORDER DATES: 23.12.2003 PASSED iN \u00a7TA\n\n V'-\u00bb.NG=321!i\u00a7\u00a3\u00a5'EGf2{}33 FOR THE ASSESSMENT YEAR '$998439 ON THE HLE\n\"  {JFXHE INCOME TAX APPELLATE TR3BUNAL, BANGALOQE BENCH 'C'\n\"\u00ab_\"?'~'E2A'f'i?~$G T{} Q FORMULATE THE SUBSFANTEAL QUESTEONS GF LAW\n\nSTATE}? ABOVE; fl} TO ALLOW THE APPEAL ANS SET ASIDE THE GRIDER\n\n  FWSSED 5'! YHEE FNCGME TAX APPELLATE TREBUNAL IN iTA\nM   NO.62'\u00a5fBANG!i33 DATED 23.122663.\n\n'SW8 ETA GOMENG QM FOR HEARING, THiS DAY, N.K. \u00a5'ATIi. J.,\n\nV' agmvaasa \"FHE FOLLOWING:\n\n\n\nJUDGMENT\n<\/pre>\n
Appelfant being aggrieved VbAy_the ‘.0’rr:’e.~.E”_’e_:f\u00e9<:V.efc:i'.V <\/p>\n
December 2003 passed in  .\n<\/p>\n
the assessment year 1998-\u00a799~…pn nth-<.=.:'\ufb01ieVV At\u00a53_:\u00e9'*"iwnA\u00aeme"'L'<\/p>\n
Tax Appe\ufb02ate Tribu__n al, 5a}fui:;JLg.=.i\u00a3\u00a7re_ B\u00e9nch  vide
\nAnnexure A, has pre<.\u00a7e r1;\u00a7\u00a7d  Appeai.<\/p>\n
2. We  appearing fer
\nappeiiani     <\/p>\n
  \u00e9;g>\u00a7:$;\u00e9\u00e9rE;1g for the parties, at the
\noutset \ufb01e subject matter invoived in<\/p>\n
this \u00a7Ancorne “i'”a:X ;’-*;,r.:2p\u00e9’:-3:\u00a5VAiI~:\u00e9. direcify covered by the Division<\/p>\n
 A%%3A\u00a25\u00a2%\ufb01 \u20aci’\u20ac’C\u00a57s:\u00a7Qn cf Court dated 22″” September 2008<\/p>\n
w\u00a7.rf:’?.$;}r:\ufb01:’e–\u00ab.vf’F_’Vag1_\u00a7(Vv-fgppeai No.186l2094 ( Smt. Ka\ufb01ashi Devi<\/p>\n
 _ GKA Agama-!.;\u00ab:””Hub\u00a3\u00a7 Vs. Income Tax Officer, Ward i (3)<\/p>\n
 ;Therefore, they submitted that, foiiowing the<\/p>\n
 afafe\u00e9aid Division Beanch decision, the present appeai<\/p>\n
T  “\ufb02ay aiso be disposed crf.\n<\/p>\n
3<\/span><\/p>\n
4. The submission made by learne;i..VV_:c:e’u;}se!<\/p>\n
appearing for the parties, as stated <\/p>\n
record’<\/p>\n
5. in View of the subni’iAesioj;a~~:inede” by<\/p>\n
counsel appearing for the p\u00e9zftiee, the ineowrh-e  ‘Abpeaiii’ V<\/p>\n
filed by appeliant is ;_:iispoeec.\u00a7VV:.’\u00a3_2f ‘i’ol’lo\\&iE\u00a7g”*ti:eV\u00a7 Division<\/p>\n
Bench decision of thieiiifeuri e.dff\u00a7tV1:iecJt2-:~’~3f’_’\u00a7. S_$Ptember 2008<\/p>\n
in income Tax\u00a2.\u00e9\u00a7’ppea{AVi\\i\u00a7fi:86i{2i3Q4VVi  Kaileshi Devi<\/p>\n
G. Agarwaig’  Teaxicf\ufb01cer, Ward E (3)
\nHubii)    therein, with the
\nfoiiowirigAd’irectief\u00a7e’&’;’~:;_”    i<\/p>\n
    Tax Appea! \ufb02ied by<\/p>\n
– 5\u20acappi=3li8ffgt is ieffe\ufb01\u00e9ed in part ;<\/p>\n
 fhe order impugned dated 23″‘<\/p>\n
beeer\ufb01ber r—“” 2003 r’*~–*””‘ bearing r–“I7’A<\/p>\n
2 ”   ifg{oi621(Bang)z’2003 for the assessment year<\/p>\n
1998-99 on the file of the Income Tax<\/p>\n
Appeiiete Tribzsnai, Bangalore Bench, ‘C’ vide<\/p>\n
\/L<\/p>\n
4<\/span><\/p>\n
Annexure A, con\ufb01rming the order dated _4<\/p>\n
March ….w 2003 M bearing \u00ab-.x”_No.’    _<\/p>\n
29\/HBL\/CIT(A)\/HBL\/2O01-Q.2…o:2 Al’\/”Iii-L”.V’f’iV;[\ufb02\u00a3\u00a7::V\u00a25:V”:i”4’i!:’i\u00e9:’4_’_f_  <\/p>\n
Commissioner of Income Tax  ._ , ,  ii<\/p>\n
wide Annexure 9, who..,._:i:’1_turoV’ had–.oo:ni\u00a7f’i\u00e9\u00a7e’d’V<\/p>\n
the order dated igoi” smaiiri; 2991 pass; by
\nthe Income  Hubii, is
\n   _<\/p>\n
  fs\u00e9gvi\ufb01ed back to the\n<\/p>\n
  -2 (1), Hubli to<\/p>\n
rocoosider. “\u00ab–o\u00e9a”\u00a7tsr afresh and to pass<\/p>\n
 ‘ fresh ‘V croeis,  i the light of the Division<\/p>\n
  \u00a7;{goi\u00a7”–decision of this Court dated 22″”<\/p>\n
 2008 in Income Tax Appeal<\/p>\n
 uni\u00a2,i186\/2904 (smt. Ksiiashi Devi o. Agarwsi,<\/p>\n
ii  Hobli Vs. income Tax Of\ufb01cer, Word i (3)<\/p>\n
H Hubii) and in strict compliance of the relevant<\/p>\n
provisions of the Income Tax Act and Rules,<\/p>\n
after affording reasonable opportunity to the<\/p>\n
\/rsws<\/p>\n
5<\/span><\/p>\n
appeflant, as expeditiousiy as possible, in any<\/p>\n
event, not later than four months, fror;3._\u00a7.6\u00a7;<\/p>\n
date of receipt of a copy of this judgrrjemr\ufb01ti V     ‘<\/p>\n
6. Sri.M.\\i. seshacha:a,, r\u00e9\u00e9’arirx\u00e9’d~.%_”c\u00a7;.;fi\u00e9;\u00e9;:.. “‘\u00e9sj <\/p>\n
permitted to file memo of.%:%}3″p5WAf’ance.’VA61\u00a2\ufb01sehaii’ of’- <\/p>\n
respondent within three. yf\u00a2eeks”*\u00a7};%\u00a7m’fcx_day, ” —<\/p>\n
V  Iudge<\/p>\n
sai-E”\n<\/p>\n
Eu\ufb01qa<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 Author: N.K.Patil And Nagaraj _V Huau\u00e9 ~ N THE HIGH COURT OF KARNATAKA C\u00a5RCU|’f BENCH AT DHARWAS DATED ms THE 3*” DAY OF MARCH,2:0O9f,:’V’ ‘ :PRESENTs~H_ Q W % THE HON’8LE MR.JL}ST!’\u00a7:E;’f\\1.AE*i. F5A_T t’L \ufb01_NBL % L. ._ % THE […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-217754","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nSmt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-03-02T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-29T15:26:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009\",\"datePublished\":\"2009-03-02T18:30:00+00:00\",\"dateModified\":\"2019-01-29T15:26:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\"},\"wordCount\":512,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\",\"name\":\"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-03-02T18:30:00+00:00\",\"dateModified\":\"2019-01-29T15:26:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","og_locale":"en_US","og_type":"article","og_title":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-03-02T18:30:00+00:00","article_modified_time":"2019-01-29T15:26:08+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009","datePublished":"2009-03-02T18:30:00+00:00","dateModified":"2019-01-29T15:26:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009"},"wordCount":512,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","url":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009","name":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-03-02T18:30:00+00:00","dateModified":"2019-01-29T15:26:08+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/smt-pushpabai-c-mehta-vs-income-tax-officer-on-3-march-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Smt Pushpabai C Mehta vs Income Tax Officer on 3 March, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/217754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=217754"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/217754\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=217754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=217754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=217754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}