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
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 the presumptive value is
total in so far as Section 132(5) is concerned,
but in so far as other proceeding’s are
concerned it is only a rebuttable
