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
40 of 1996
thereby answering the questions in favour of the Revenue and
against the assessee. ITRC No. 38 of 1996 filed by the
assessee has been dismissed by the High Court. Since these
appeals arise from the common order passed by the High
Court, we also propose to dispose them of by a common order.
FACTS
The facts relevant