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
1,
1995. Even after this date the section is still
available in the statute. Therefore, an
inference can safely be drawn in the light of
Sub-sections (4) and (5) of Section 132 itself
that no limited presumption can be attached
to Section 132(4A). At the same time we must
also point out that
