THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI
ITA/266/2016HC Punjab & Haryana03 Feb 2020
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 80
1-Production before the Assessing Officer of
account books or other evidence from which material evidence
could, with due diligence, have been discovered by the Assessing
Officer will not necessarily amount to disclosure within the
meaning of the foregoing proviso.
Explanation 2.- For the purposes of this section, the following
shall also be deemed to be cases where income chargeable
