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
unexplained investment in the
property invoking the provisions of sec. 69 of
the Act?
(2) On the facts whether the Tribunal was
justified in holding that the part of the entries
in the seized documents could be attributed to
the applicant HUF when the applicant had
denied the knowledge or ownership of the
document?"
The High Court answered
