PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE
ITA/99/2019HC Rajasthan08 Apr 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
Section 139 of the Act, no exception
thereto can be taken.”
20.
The learned counsel for the respondent also relied upon the
judgment of the Hon’ble Supreme Court in the case of John K.
Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1
SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme
