Pratibha Finvest P. Ltd. vs Ito Ward 14(3), New Delhi on 5 December, 2012 In Pratibha Finvest P. Ltd. (supra), this Court interpreting the provisions of Section 147 of the Income-tax Act, inter alia, observed as under:- Delhi High Court Cites 11 - Cited by 14 - S R Bhat - Full Document