Is any case ever a hopeless case?

The Income-tax Act, 1961 continues to evolve with new and varied interpretations coming up for judicial scrutiny every now and then, making this Act a living and dynamic document that breathes fresh energy every time it is opened.

How one reads a provision often depends on how one ‘views’ it. There are views and counter views; there are aggressive views and conservative views; there are academic views and practical views!

Yet amidst this uncertainty of views, lies one undeniable certainty:

There are no hopeless cases; only unexplored angles.

Whatever be the case, when one digs deep, truly deep, there’s often that one thread which is worth pulling.

And sometimes, that is all it takes!

#Litigation #incometax