SMT.MITHRA PAUL,MUVATTUPUZHA vs. THE ITO,WD-1, THODUPUZHA

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

313 ITR 65. In this case it was held as follows: “In support of his submission, Mr. Saparkar has relied on the decision of this court in the case of CIT vs. Arvind Jewelers (2003) 259 ITR 502 wherein it is held that the finding of the fact given by the Tribunal was that the assessee had produced relevant material

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN