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“Section 211(6)”

Section References (mined)Section 211Section 211(6)1 judgments

The decision most relied on for Section 211(6) is IT (268 ITR211) (Del) 9. DCIT vs Esteem Towers (P) Ltd. (99 TIJ 472) (Del) 10.CIT v. Dolphin Canpack Ltd ( (205 CTR 571), cited in 12 judgments on BharatTax.

Leading authorities on Section 211(6)

IT (268 ITR211) (Del) 9. DCIT vs Esteem Towers (P) Ltd. (99 TIJ 472) (Del) 10.CIT v. Dolphin Canpack Ltd (
205 CTR 571 · Reported
12
citing judgments

An Assessing Officer must conduct an enquiry to verify evidence submitted by an assessee to discharge the initial onus under Section 68, and cannot solely rely on issuing notices under Section 133(6).

Judgments citing Section 211(6)

Commissioner of Income Tax Central I vs. Sain Processsing & Weaving Mills P.Ltd

In the result, the appeal is dismissed

ITA - 1128 / 2007HC Delhi17 Dec 2008
For Appellant: Mr R D JollyFor Respondent: Mr Ajay Vohra
Section 115JSection 143(2)Section 260A

accounts prepared under sub-section (1A) of Section 115J of the Act. The notes to accounts, by virtue of, the provisions of Section 211(6) read with the clause 3(iv) of Part II of Schedule VI of the Companies Act form an intrinsic part of the profit and loss