COMMISSIONER OF INCOME TAX CENTRAL -II, KOLKATA vs. ASHOK KUMAR PODDAR

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

133A, it may, in any proceeding under this Act, be presumed – (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; 6 (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such