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
45,809/-. A source
to the extent of Rs. 1,21,627/- was accepted. The balance was
rounded off to Rs. 5,24,200/-. Half of this was added to the
assessment of P.R. Metrani (HUF) and other half were added in
the assessment of Y.R. Metrani.
The appellant being aggrieved filed appeals before the
Commissioner (Appeals). The Commissioner (Appeals
