Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]
ITTA/212/2015HC Telangana02 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 55Section 55(5)(a)Section 67
bogus or
such persons did not
exist in such a
circumstance the
inference drawn by
the intelligence
officer appear to be
unrealistic and bad in
law". Over and above,
we also concur with
the finding of the
Deputy Commissioner
(Appeals) that no
honest or a pain
staking enquiry was
done by the
Intelligence Officer to
ascertain whether the
addressees shown
