THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Section 138 of the Negotiable Instruments Act but to proceed against the lessee to take possession of the leased rolls. The assessee has not placed any materials on record to show whether they took 18 the criminal proceeding initiated by them against Bellary Steel to its logical conclusion and that what steps were taken to recover their monies or rolls