Meaning of “Class of incomes/class of cases”

Case Name :Ashwani Kumar Aggarwal, in re 

Citation :[1992] 195 ITR 861 (ITSC)(sb)

Court : ITSC

Section :119

Meaning : The words ‘a class by himself’ does not mean the same thing as a ‘class of cases’ or ‘class of incomes’ used in section 119(2)(a). Section 119(2) talks of instructions, etc., Being issued to subordinate authorities in any ‘class of cases’ or ‘class of incomes’ which in effect means that a single individual is excluded even if he is a class in himself.

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