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
3 of 10
1982-83. The orders of the Assessing Authority as well as the
Commissioner (Appeals) are based on the presumptions in
terms of Section 132 (4A) of the Act. It was held that
presumptions under Section 132 (4A) were not confined to the
orders passed under Section 132 only, but, were available for
framing
