THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

133A of the Act and information was collected under Section 133(6) of the Act. The statutory returns, which were filed by the assessee, when compared with the stock position reflected in Form 3(c)(b) disclosed a difference of 3,01,240 metric tons. On 27.02.2006, a 14 notice under Section 148 of the Act was issued

COMMISSIONER OF INCOME vs. SHRI MUNINAGA REDDY

Bench: ARAVIND KUMAR,JAYANT PATEL