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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

68." The Karnataka High Court in the impugned judgment has taken the following view : \005\005The Tribunal holds that looking to the scheme it appears that the presumption of Sub-section (4A) is only for the limited purpose of passing an order under Sub- section (5). According to the Tribunal the assessing authority was wrong in drawing

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