THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S ORIENTAL POWER CABLES LTD.
ITA/105/2019HC Rajasthan08 Feb 2022
Bench: The Learned Tribunal On The Ground That Their Predecessor, Namely, Ananta Chakraborty Died In A Road Traffic Accident Due To Rash & Negligent Driving Of The Driver Of The Offending Vehicle Duly Insured Under Policy Of The Insurance Company.
Section 166Section 170
131/-
in
the
relevant
assessment year. Mr. Jayanth Muth Raj, learned
Senior Counsel appearing on behalf of the
appellant contended that other documents were
marked which reflected the income of the
deceased. We are in agreement with the High
Court that the determination must proceed on
the basis of the income tax return, where
available. The income tax return
