CIT v. Harikishan Jethalal Patel

169 ITR 472Reported decision1987#5204 most cited

What is CIT v. Harikishan Jethalal Patel authority for?

A case should not be remanded to give a party a second chance to adduce evidence if they had an opportunity to do so and failed with open eyes. Once a matter has been fairly tried, it should not be reopened except in special circumstances.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2025 to 2025.

Also referred to as

CIT v. Harikishan Jethalal Patel · remand · opportunity to adduce evidence · failure to adduce evidence · second chance · fair trial · special circumstances · Gujarat High Court

Sections most often in play

Section 143(3)Section 14ASection 153A

Issues it is cited on

beneficial ownersection 14areasonable causesection 153atransferprescribedcompanysection 143(3)indiatotal incomesection 14business

Judgments citing CIT v. Harikishan Jethalal Patel

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 903/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 902/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax, Central Circle-1, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 901/COCH/2023[2015-2016]Status: DisposedITAT Cochin23 May 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 900/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Trivandrum vs. Assisstant Commissioner of Income-Tax /Circle-1, Thiruvalla, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 899/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Circle-1, Thiruvalla, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 898/COCH/2023[2012-13]Status: DisposedITAT Cochin23 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas John Muthoot, Thiruvananthapuram vs. Joint Commissioner of Income Tax, Thiruvalla Range, Thiruvananthapuram

In the result, the appeal filed by the assessee stands dismissed

ITA 897/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Ernakulam vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 895/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Ernakulam vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 894/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 893/COCH/2023[2015-16]Status: DisposedITAT Cochin23 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Central Circle, Trivvandrum, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 892/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Ernakulam vs. Assisstant Commissioner of Income-Tax/Circle-1/Thiruvalla, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 891/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas George Muthoot, Ernakulam vs. Joint Commissioner of Income-Tax, Thiruvalla Range, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 889/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Erankulam vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 888/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 887/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 886/COCH/2023[2015-16]Status: DisposedITAT Cochin23 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Trivandrum vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 885/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Ernakulam vs. DCIT, Circle 1, Thiruvalla

In the result, the appeal filed by the assessee stands dismissed

ITA 884/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Ernakulam vs. DCIT, Thiruvalla

In the result, the appeal filed by the assessee stands dismissed

ITA 883/COCH/2023[2012-13]Status: DisposedITAT Cochin23 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

Thomas Muthoot, Ernakulam vs. Joint Commissioner of Income Tax, Thiruvalla Range, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 882/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &
Section 143(3)Section 14A

…jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.) Remand not for the benefit as held by Hon'ble Gujarat High Court in the case of CIT v. Harikishan Jethalal Patel [1987] 169 ITR 472, the relevant portion of the same is extracted as under: “Even the Hon'ble Karnataka High Court in the case of Karnataka Wakf Board v. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: "Where the party had an opportunity of adducing evidence in the case but with open eyes failed to adduce that evidence, the case shou…

CIT v. Harikishan Jethalal Patel (169 ITR 472) — Cited in 22 Judgments | BharatTax