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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements