PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.DEWDROP MERCHANTS PVT.LTD.
ITA/133/2018HC Orissa13 Apr 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 166Section 173(1)
Section
166 of the Act on the ground that he was working as
Chartered Accountant and was earning Rs.84,000/-
p.m. It was pleaded that he also spent huge amount
towards medical expenses, conveyance, etc. It was
further pleaded that the accident occurred purely on
account of the rash and negligent driving of the
offending vehicle by its driver