DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai
In the result, appeal filed by the assessee is dismissed
ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08
Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble
Section 14ASection 154Section 199(2)Section 80I
…of such disclosure in the affidavit, which was filed along with the petition, raises a prima facie impression that the writ petition was based on unreliable facts. 20. In case of M/s Sukhwinder Pal Bipan Kumar and others v. State of Punjab and others, [(1982) 1 SCC 31], Page No. 46 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. a three Judge Bench of this Court in dealing with petitions under Article 32 of the Constitution held that under Order XIX Rule 3 of the Code it was incumbent upon the deponent to disclose the nature and source of his knowledge with sufficient parti…