Sln Coffee Curing Works, Kudloor vs. Assistant Commissioner of Income Tax, Central Circle, Mysore
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 571/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Jan 2023AY 2014-15
Bench: Shri Chandra Poojari & Smt. Beena Pillai
For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 132Section 153CSection 69
…(1932) 17 TC 149 (CA) at page 164 and Shell Co. of Australia Ltd. v. Federal Commissioner of Taxation (1931) AC 275”. SLN Coffee Curing Works, Kushalnagar Page 25 of 33 (ii) Further, in the case of R.P. Vashisht Vs. Deputy Commissioner of Income-tax (2008) (301 ITR 37) the Hon’ble Punjab & Haryana High Court has held as under: “The assessee was working as a personal assistant to the Chief Engineer of Chandigarh administration. In a search conducted at the premises of the assessee, certain loose slips were found relating to the expenditure incurred by him for renovation of his ancestral house. The assessing Offi…