{"id":1641,"date":"2012-05-20T06:00:29","date_gmt":"2012-05-20T06:00:29","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=1641"},"modified":"2012-05-20T06:00:29","modified_gmt":"2012-05-20T06:00:29","slug":"tragic-untimely-demise-of-justice-b-p-saraf-retd","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/tragic-untimely-demise-of-justice-b-p-saraf-retd\/","title":{"rendered":"Tragic &#038; Untimely Demise of Justice B. P. Saraf (Retd)"},"content":{"rendered":"<div class=\"img alignleft size-full wp-image-1642\" style=\"width:100px;\">\r\n\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/info\/wp-content\/uploads\/2012\/05\/dr-b-p-saraf.jpg\" alt=\"\" width=\"100\" height=\"100\" \/>\r\n\t<div>Justice Saraf<\/div>\r\n<\/div>\n<p>We regret to announce the tragic and untimely demise of Hon&#8217;ble Justice B. P. Saraf (Retd) on 15.5.2012. <\/p>\n<p>Justice Saraf had a brilliant academic career, having stood first in most exams, and was awarded a doctorate for his thesis &#8220;Capital Taxation in India\u201d 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. <\/p>\n<p>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) (<em>mutuality, diversion at source by overriding title<\/em>), Caltex vs. CIT 202 ITR 375 (Bom) (<em>appeal against non-grant of s. 214 interest<\/em>), CIT vs. Gabrial 203 ITR 108 (Bom) (<em>scope of 2. 263 revision<\/em>), CIT vs. Abdul Ahad 247 ITR 710 (J&#038;K) (<em>reconciling Sugauli 236 ITR 518 (SC) with T. V. Sundaram Iyengar 222 ITR 344 (SC) on s. 41(1)<\/em>) and several others.<\/p>\n<p>On the Bench, Justice Saraf was well known for his quick grasp of the facts and law and his clarity of thought. <\/p>\n<p>After retirement, Justice Saraf had a flourishing career as an arbitrator. He also co-authored the book &#8220;Law of Arbitration and Conciliation&#8221; with Justice S.M. Jhunjhunwala.<\/p>\n<p>The Income Tax Appellate Tribunal Bar Association, Mumbai, conveys its heartfelt condolences to the members of Justice Saraf\u2019s family and prays to God to grant eternal peace to the departed soul, strength and courage to his family members to bear this great loss. May his soul rest in peace.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We regret to announce the tragic and untimely demise of Hon&#8217;ble Justice B. P. Saraf (Retd) on 15.5.2012<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/tragic-untimely-demise-of-justice-b-p-saraf-retd\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-1641","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=1641"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1641\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=1641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=1641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=1641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}