M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX
C.A. No.-003738-003739 - 2023Supreme Court16 May 2023
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
Section 260A
Section 406 makes it
abundantly clear that any such act by a carrier
attracts the offence under Section 406. The Court in
other words would have to allow the commission of an
offence by the appellant in the process of finding that
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the appellant is the owner of the goods. In other words,
proceeding on the basis
