Commissioner of Income Tax, vs. M/s. Best India Tobacco Suppliers Private Limited,

Appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 7A of the Writ Appeal Nos.353 of 2012 and 2267 of 2018 4 Employees' Provident Funds and Miscellaneous Provisions Act, 1952 '1952 Act', for short. Before the enquiry officer, both the aforementioned units were represented by the lawyer and placed on record account books, income tax pan numbers and other materials to establish that they were different and distinct

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer