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Showing contexts for: misquoting of section in P.V. Ajay Narayan vs Income Tax Officer on 31 March, 1996Matching Fragments
8. It is further contended by the learned counsel for the assessee that the addition cannot be made under s. 68 because the assessee has not been maintaining regular books of account. It is contended that only in cases where regular books are maintained the provisions of s. 68 would be applicable. But the learned Departmental Representative, on the other hand, submitted that misquoting of a section is not fatal to the case of the Revenue. For this proposition, he relied on the following case law :