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Section 271(1)(c)4 Section 1322

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006

For Respondent: Commissioner of Income Tax, Bangalore

Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

3 of 10 1982-83. The orders of the Assessing Authority as well as the Commissioner (Appeals) are based on the presumptions in terms of Section 132 (4A) of the Act. It was held that presumptions under Section 132 (4A) were not confined to the orders passed under Section 132 only, but, were available for framing

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I