ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI
ITA 222/RAN/2019[2015-16]Status: DisposedITAT Ranchi11 Dec 2020AY 2015-16
Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara
Section 133(6)Section 143(3)Section 41(1)
108 ITR 345 (SC). The Hon'ble Supreme Court held as under-
". ... ... in a taxing Act one has to look merely at what is clearly said there is no room for any intendment. There is no equity about a tax.
There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied
