COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD
In the result, Income Tax Appeal No
ITTA/3/2000HC Telangana02 Jan 2012
Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search
For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A
13.
Reminder notice dated 29.7.1997 under Section 142(1) was
served upon Assessee requiring it to file return by 8.8.1997. In response
thereto, Assessee filed statement that most record of Assessee are
lying with Central Excise Department, hence it is not in a position to file
return of Income Tax. Thereafter, Income Tax Authorities contacted
Excise Authorities and made efforts
