ANSS RAJASHEKAR v. AUGUSTUS JEBA ANANTH

Commissioner of Income Tax-III vs. M/S Trilogy E Business Software India Pvt Ltd

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…late Court cannot reverse the findings of the Trial Court and benefit of doubt goes in favour of the accused. 18 28. The learned counsel relied upon the Judgment of the Apex Court in the case of ANSS RAJASHEKAR V. AUGUSTUS JEBA ANANTH reported in 2019 SCC OnLine SC 185, and referring to this Judgment, the learned Counsel brought to the notice of this Court in paragraph No.11 with regard to, it is necessary to consider whether the presumption under Section 139 stands rebutted by the accused or not. 29. Having heard the arguments of learned counsel appearing for the appellant/complainant a…

Commissioner of Income Tax vs. Dr.T.Ravi Kumar

Commissioner of Income tax vs. Dr. T.Ravi Kumar

The Commissioner of income Tax vs. M/S Amrutha Wines

Commissioner of Income Tax vs. Agricultural Market Committee