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
undisclosed income
by an assessee. If the intention of the
Legislature is only to give a limited
presumption, under Section 132(4A) they
would have said so in so many words. Even
otherwise a reading of the entire Chapter
would show that it was never the intention of
the Legislature to restrict the presumption
only to an order under Section
