N.R. Paper & Boards Ltd. v. Dy. CIT

234 ITR 733High Court1998#5240 most cited

What is N.R. Paper & Boards Ltd. v. Dy. CIT authority for?

The Assessing Officer cannot estimate undisclosed income without evidence or material, as this would lead to dangerous consequences. The AO cannot presume the existence of undisclosed income from un-found evidence.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

N.R. Paper & Boards Ltd. v. Dy. CIT · 234 ITR 733 · evidence · material · undisclosed income · estimating income · Assessing Officer · dangerous consequences · presumption

Sections most often in play

Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 148ASection 145(2)Section 131(1A)

Issues it is cited on

section 80ib(10)section 145(2)project completion methodon money receiptsection 131(1a)section 80ibicdsblock periodrejection of books of accountspecified authorityon-moneyloose papers

Judgments citing N.R. Paper & Boards Ltd. v. Dy. CIT

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

…losure regarding on-money receipt pertaining to land selling transactions in\nsubsequent years could not be sustained in absence of any other incriminating\nmaterial.\n\n• Hon'ble High Court of Gujarat in the case of N.R. Paper & Board Ltd. v. Dy. CIT\n[1998] 234 ITR 733 had held that the evidence found and the material available\nshould be the basis for computing the undisclosed income. It was observed by the\nBench that to hold that even without any evidence or material the Assessing Officer\nwould be empowered to estimate the income was fraught with dangerous\nconsequences. The Assessing Officer cannot presume…

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 786/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

…osure regarding on-money receipt pertaining to land selling transactions in\nsubsequent years could not be sustained in absence of any other incriminating\nmaterial.\n\n•\nHon'ble High Court of Gujarat in the case of N.R. Paper & Board Ltd. v. Dy. CIT\n[1998] 234 ITR 733 had held that the evidence found and the material available\nshould be the basis for computing the undisclosed income. It was observed by the\nBench that to hold that even without any evidence or material the Assessing Officer\nwould be empowered to estimate the income was fraught with dangerous\nconsequences. The Assessing Officer cannot presume…

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

…disclosure regarding on-money receipt pertaining to land selling transactions in subsequent years could not be sustained in absence of any other incriminating material.  Hon'ble High Court of Gujarat in the case of N.R. Paper & Board Ltd. v. Dy. CIT [1998] 234 ITR 733 had held that the evidence found and the material available should be the basis for computing the undisclosed income. It was observed by the Page 11 of 28 ITA Nos. 785 to 787 & 765/Rjt/2024 Six Twenty Realty Pvt. Ltd. Bench that to hold that even without any evidence or material the Assessing Officer would be empowered to estimate the income w…

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

…losure regarding on-money receipt pertaining to land selling transactions in\nsubsequent years could not be sustained in absence of any other incriminating\nmaterial.\n\n• Hon'ble High Court of Gujarat in the case of N.R. Paper & Board Ltd. v. Dy. CIT\n[1998] 234 ITR 733 had held that the evidence found and the material available\nshould be the basis for computing the undisclosed income. It was observed by the\nBench that to hold that even without any evidence or material the Assessing Officer\nwould be empowered to estimate the income was fraught with dangerous\nconsequences. The Assessing Officer cannot presume…

M/S SHIVAM RESORTS,ABOHAR vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 427/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh31 Jul 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 427/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 M/S Shivam Resorts, Vs. The Dcit, Central Circle -1, Malout, Hamunangarh Road, बनाम Ludhiana Bye Pass, Abohar "थायी लेखा सं./Pan No: Accfs7094Q अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar,Ca राज"व क" ओर से/ Revenue By : Shri Rahus Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 31.07.2024

For Appellant: Shri Ashwani Kumar,CAFor Respondent: Shri Rahus Sohu, JCIT, Sr. DR
Section 133ASection 143(2)Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 427/CHD/2023 "नधा"रण वष" / Assessment Year: 2018-19 M/s Shivam Resorts, Vs. The DCIT, Central Circle -1, Malout, Hamunangarh Road, बनाम Ludhiana Bye Pass, Abohar "थायी लेखा सं./PAN No: ACCFS7094Q अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar,CA राज"व क" ओर से/ Revenue by : Shri Rahus Sohu, JCIT, Sr. DR सुनवाई क" तार"ख/Date of Hear…

MITSUBISHI CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

ITA 193/DEL/2013[2008-09]Status: DisposedITAT Delhi30 May 2019AY 2008-09

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4659/Del./2011 (ASSESSMENT YEAR : 2005-06) ITA No.5769/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.152/Del./2012 (ASSESSMENT YEAR : 2007-08) ITA No.193/Del./2013 (ASSESSMENT YEAR : 2008-09) M/s. Mitsubishi Corporation, vs. DDIT, Birla Towers, 3rd Floor, Circle 3 (1), Rear Side 25, Barakhamba Road, International Taxation New Delhi – 110 001. New Delhi. (PAN : AACCM7020P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.S. Syali, Senior Advocate Shri Taran…

MITSUBISHI CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

ITA 152/DEL/2012[2007-08]Status: DisposedITAT Delhi30 May 2019AY 2007-08

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4659/Del./2011 (ASSESSMENT YEAR : 2005-06) ITA No.5769/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.152/Del./2012 (ASSESSMENT YEAR : 2007-08) ITA No.193/Del./2013 (ASSESSMENT YEAR : 2008-09) M/s. Mitsubishi Corporation, vs. DDIT, Birla Towers, 3rd Floor, Circle 3 (1), Rear Side 25, Barakhamba Road, International Taxation New Delhi – 110 001. New Delhi. (PAN : AACCM7020P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.S. Syali, Senior Advocate Shri Taran…

MITSUBISHI CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

ITA 4659/DEL/2011[2005-06]Status: DisposedITAT Delhi30 May 2019AY 2005-06

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4659/Del./2011 (ASSESSMENT YEAR : 2005-06) ITA No.5769/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.152/Del./2012 (ASSESSMENT YEAR : 2007-08) ITA No.193/Del./2013 (ASSESSMENT YEAR : 2008-09) M/s. Mitsubishi Corporation, vs. DDIT, Birla Towers, 3rd Floor, Circle 3 (1), Rear Side 25, Barakhamba Road, International Taxation New Delhi – 110 001. New Delhi. (PAN : AACCM7020P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.S. Syali, Senior Advocate Shri Taran…

SHRI DINESHKUMAR C. DOSHI,MUMBAI vs. INCOME TAX OFFICER 19(1)(4), MUMBAI

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…be made to the Dinesh S. Jain total income disclosed in the said returns in view of the block assessment made for the period which included the said asst. yr. 1995-96. The Division Bench of this Court in the case of N.R. Paper & Boards Ltd. v. Dy. CIT (1998) 234 ITR 733 (Guj) considered the provisions in detail. The Court pointed out that the block assessment of undisclosed income to be charged at a higher rate of tax prescribed was independent of the pending regular assessments and it operated in a different field from the assessment of undisclosed income which was not and would not have been disclosed for the…

PUSHPAK AUXICHEM P. LTD,THANE vs. ITO WD 1(3), KALYAN

The appeal of the assessee is partly allowed

ITA 499/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1St Floor, Vs. Plaza, 2Nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabcp0099E

Section 148

…that where the assessee has disclosed the particulars of income or expenditure in the return/books of accounts, the AO cannot take a different view on the basis of "same material". Such observations have been made by following the judgment reported in (1998) 234 ITR 733 (Guj) (supra). The judgment of the Hon'ble Gujarat High Court in the case of N.R. Paper & Boards Ltd., if read in the context of questions raised before the Court, cannot be read as having held that even if the material found during the course of search exposes the falsity of the entries made in the regular books of accounts, the consequent conce…

ITO 6(3)(2), MUMBAI vs. JAYDEEP PROFILES P.LTD, MUMBAI

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…that where the assessee has disclosed the particulars of income or expenditure in the return/books of accounts, the AO cannot take a different view on the basis of "same material". Such observations have been made by following the judgment reported in (1998) 234 ITR 733 (Guj) (supra). The judgment of the Hon'ble Gujarat High Court in the case of N.R. Paper & Boards Ltd., if read in the context of questions raised before the Court, cannot be read as having held that even if the material found during the course of search exposes the falsity of the entries made in the regular books of accounts, the consequent conce…

JAYDEEP PROFILES PVT. LTD.,MUMBAI vs. ITO WD 6 (3)(2), MUMBAI

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…that where the assessee has disclosed the particulars of income or expenditure in the return/books of accounts, the AO cannot take a different view on the basis of "same material". Such observations have been made by following the judgment reported in (1998) 234 ITR 733 (Guj) (supra). The judgment of the Hon'ble Gujarat High Court in the case of N.R. Paper & Boards Ltd., if read in the context of questions raised before the Court, cannot be read as having held that even if the material found during the course of search exposes the falsity of the entries made in the regular books of accounts, the consequent conce…

M/S. INTIME CREDIT & HOLDING PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the

ITA 2944/DEL/2015[2001-02]Status: DisposedITAT Delhi21 Jun 2018AY 2001-02

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Atiq Ahmed, Sr. DR
Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 2944/DEL/2015 A.Y. : 2001-02 M/S INTIME CREDIT & HOLDING INCOME TAX OFFICER, PVT. LTD., VS. WARD 11(4), 101, AMAN CHAMBER, NEW DELHI 47/21, OLD RAJINDER NAGAR, NEW DELHI – 110 060 (PAN: AAAC2890K) (APPELLANT) (RESPONDENT) Assessee by : Sh. Shailesh Gupta, CA Department by : Sh. Atiq Ahmed, Sr. DR ORDER PER H.S. SIDHU, JM Assessee has filed the appeal against the Order dated 17.3.2015 passed by the Ld. Commissioner of Income Tax (Appeals)-15, New Delhi…

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

ITA - 169 / 2005HC Delhi23 Apr 2018
Section 132Section 158Section 260

…ection 132 and expression undisclosed income defined in Section 158B(b) of the Act was highlighted in Shailendra Mehto (supra) after referring to observations made in N.R. Paper and Board Limited and Others versus Deputy Commissioner of Income Tax, [1998] 234 ITR 733(Guj.). In this context, we may now refer to the decision of the Rajasthan High Court in Commissioner of Income Tax versus Elegant Homes Private Limited, [2003] 259 ITR 232 (Raj.) which with respect reflects and resonates a compelling opposite view. The tribunal in the said case had deleted additions of Rs.41,000/- as cash credits not proved…

DCIT CIR.7(3)(1), MUMBAI vs. PJL CLOTHING INDIA LTD., MUMBAI

The appeal of the Revenue is allowed for statistical purposes

ITA 2596/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Feb 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

Section 133(6)Section 143(1)Section 143(2)

…addition could be made to the total income disclosed in the said returns in view of the block assessment made for the period which included the said asst. yr. 1995-96. The Division Bench of this Court in the case of N.R. Paper & Boards Ltd. v. Dy. CIT (1998) 234 ITR 733 (Guj) considered the provisions in detail. The Court pointed out that the block assessment of undisclosed income to be charged at a higher rate of tax prescribed was independent of the pending regular assessments and it operated in a different field from the assessment of undisclosed income which was not and would not have been disclosed for the…

COMMISSIONER OF INCOME TAX vs. SANGEETA MISHRA

ITA/423/2004HC Delhi03 Mar 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 143(3)Section 158BSection 68

…ssment; (d) the assets seized under section 132 or requisitioned under section 132A shall be dealt with in accordance with the provisions of section 132B.” 23. The Gujarat High Court had, in an earlier decision, in N.R. Paper & Board Ltd. v. DCIT (1998) 234 ITR 733 (Guj) ruled that block assessments and regular assessments deal with different purposes. The aim and objective of block assessments is the assessment of undisclosed income of the block period as a result of search. The objective of a regular or normal assessment is to determine the true total income or loss of the previous year on the basis…

SRI PRASANCHAND SURANA SEC.BAD

Appeal is dismissed

ITTA/60/2000HC Telangana26 Jun 2013
Section 132Section 139Section 154Section 158BSection 254Section 254(2)

…O/TAXAP/60/2000 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 60 of 2000 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to…

COMMISSIONER OF INCOME TAX DELHI vs. SUNAERO LTD.

ITA - 562 / 2008HC Delhi01 Jun 2012
Section 260ASection 4Section 45Section 47

…t Jain, (2001) 250 ITR 141 (Del); CIT vs. V.B. Aggarwal, (2008) 296 ITR 750 (Del), CIT vs. Pramod Kumar Gupta, (2010) 320 ITR 408 (Del); CIT vs. Balaji Wire Private Limited, (2008) 304 ITR 393 (Delhi); N.R. Paper and Board Limited & ors. vs. DCIT, (1998) 234 ITR 733 (Guj.); Caltradeco Steel Sales (P) Ltd. vs. DCIT (2000) 243 ITR 643 (Cal.); CIT vs. Md. Rizwan (2009) 316 ITR 317 (Patna).] (iii) In the regular assessment order under Section 143(3) in the case of assessee relating to the assessment year 1995-96, the Assessing Officer had held that factually no transaction had taken place between Sunair 2…

Commissioner of Income Tax

ITA/562/2008HC Delhi01 Jun 2012
Section 260ASection 4Section 45Section 47

…t Jain, (2001) 250 ITR 141 (Del); CIT vs. V.B. Aggarwal, (2008) 296 ITR 750 (Del), CIT vs. Pramod Kumar Gupta, (2010) 320 ITR 408 (Del); CIT vs. Balaji Wire Private Limited, (2008) 304 ITR 393 (Delhi); N.R. Paper and Board Limited & ors. vs. DCIT, (1998) 234 ITR 733 (Guj.); Caltradeco Steel Sales (P) Ltd. vs. DCIT (2000) 243 ITR 643 (Cal.); CIT vs. Md. Rizwan (2009) 316 ITR 317 (Patna).] (iii) In the regular assessment order under Section 143(3) in the case of assessee relating to the assessment year 1995-96, the Assessing Officer had held that factually no transaction had taken place between Sunair 2…

COMMISSIONER OF INCOME TAX vs. KANTI BHAI DAMANI

The appeal is disposed of

ITA/190/2006HC Delhi02 Feb 2012
Section 132Section 158BSection 260ASection 68(2)

…etation suggested by learned counsel for the assessee, Shri Bajoria, will run counter to the intention of the Legislature. Therefore, we are in agreement with the view expressed by the Gujarat High Court in N.R. Paper and Board Ltd. v. Deputy CIT[1998] 234 ITR 733, and also the view taken by this court in the case of Caltradeco Steel Sales (P.) Ltd. [2000] 243 ITR 643, that there can be a regular assessment in addition to the assessment made under Chapter XIV-B and both the proceedings that is assessment of income under section 143(3) and assessment in the block period under Chapter XIV-B can go on…

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N.R. Paper & Boards Ltd. v. Dy. CIT (234 ITR 733) — Cited in 22 Judgments | BharatTax