PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE
ITA/99/2019HC Rajasthan08 Apr 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
391
of Cr.P.C. cannot be allowed, hence, the same is liable to be and
rejected at this stage.
8.
The learned counsel for the appellant vehemently argued that the
impugned judgment is bad in law and on facts as well. The finding
given by the trial Court to the effect that the return of dishonored
cheques is not proved