The Pr.Commissioner of Income Tax (Central) vs. M/s Vaishnavi Educational Society

In the result, this Cross Objection is allowed and the suit is

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 32A of the Registration Act and Rule 72A of the Rules, which make it incumbent on the Registering Officer to call for and examine one of the identity cards as enumerated in the said Rule, go a long way to demonstrate the fraud involved, as has been declared by this Court in Joseph George v. State of Kerala

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

32a Rohit Jitendra Chawda 32b Gita Rohit Chawda, both adults, of Mumbai, Indian Inhabitants, having present address at A/304 Neelam Building, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 33. Deepak Jayantilal Parekh, an adult of Mumbai, Indian Inhabitant, having present address at 101, 1st floor, Kanyakumari, MG Road, Kandivali (West), Mumbai 400 067. 34a Bhogilal Veniram Darji