THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD
In the result, the appeal filed by the revenue is
ITA/652/2006HC Karnataka11 Sept 2013
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 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)
u/s 148.”
17. From the aforesaid observations, it is clear while
dealing with the case of revenue, the Tribunal has
assumed everything in favour of the assessee/lessor. For
instance, while dealing with the submission that the
conduct of the assessee was unbelievable that it did not
even verify existence of the rolls, the Tribunal has gone to
the extent
