PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD
In the result, Appeal Suit is allowed and the impugned judgment and
ITA/83/2020HC Rajasthan07 May 2022
Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana
For Appellant: Mr.J.Barathan
Section 96
56. In yet another case, the Honorable Division Bench of this court in the
case of K. A. Selvanachi and another versus Dr. S.R. Shekar and another
reported in 2003(1) CTC 745, the concept of estoppel by attestation has been
dealt with and the relevant portion to this case is extracted as follows:
“7. Attestation of a document does