THE COMMISSIONER OF INCOME TAX vs. SHRI I MAHABALESHWARAPPA
In the result, the order passed by the tribunal
ITA/561/2013HC Karnataka16 Jun 2021
Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR
Section 132Section 143(2)Section 153ASection 159Section 2(22)(e)Section 260Section 260A
292B of the Act. In support of aforesaid
submissions, reliance has been placed on decisions in
7
'PRINCIPAL COMMISSIONER OF INCOME TAX,
NEW DELHI VS. MARUTI SUZUKI INDIA LTD.,
(2019) 107 TAXMANN.COM 375 (SC), 'SKY LIGHT
HOSPITALITY LLP VS. ASSISTANT COMMISSIONER
OF INCOME TAX, CIRCLE 28(1), NEW DELHI,
(2018)
90
TAXMANN.COM
413
(DEL),
'COMMISSIONER OF INCOME