THE COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN LEVER LTD

In the result, appeals filed by the revenue fail

Bench: B.MANOHAR,DILIP B.BHOSALE

survey of the assessee’s business premises under Rule 133A of the Act. The AO, thereafter, passed an order dated 3.1.2002 under Sections 201(1) and 201(A) of the Act for the Assessment Year 2001-02 and treated the respondent as an assessee-in-default of its obligation in terms of Section 194B of the Act. Similar order