COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST
ITA/25/2022HC Orissa09 Feb 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 143(1)Section 143(3)Section 148
VII, New Delhi, vide
letter No. 138 dated April 8, 2003 that this company was
involved
in
the
giving
and
taking
bogus
entries/transactions during the financial year 1996-97, as
per the deposition made before them by Shri Sanjay
Rastogi, CA during a survey operation conducted at his
office premises by the Investigation Wing. The particulars
of some