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
139(2) dated 17.9.1982 for the
assessment year 1982-83 was served on the assessee on
21.9.1982. The appellant declared a total income of
Rs.46,200/- and a net agricultural income of Rs.6,000/-.
Notices under Section 143(2) and 142(1) were issued on
several dates. Appellant appeared before the authorities on
several dates and assessment came
