PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S HALMIRA ESTATE TEA PRIVATE LIMITED

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

108 of the Act. Ld. Counsel reminded this Bench that under Section 138A, there exists a statutory presumption of a culpable mental state, which the Respondents failed to rebut. He argued that the carrier’s confession was not a solitary instance but was reaffirmed a year later, making the subsequent retraction after a staggering 850-day interval a "calculated

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial