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