Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
purchased by the appellants after the event. 4.26 In the case of Commissioner of Income-tax, West Bengal-Il Vs. Durga Prasad More 82 ITR 540. The supreme Court has stated that the taxing authorities are not required to put on blinkers while looking at the documents produced before them. It said that the taxing authorities are entitled to look