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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

183 ITR 388, on the scope of Section 132 (4A) held that the presumptions under Section 132 (4A) are confined to the framing of the order under Section 132 (5) only and are not available for framing the regular assessment. The Tribunal accepted the appeals, set aside the orders passed by the Commissioner (Appeals) as well

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