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1 - 10 of 10 (2.76 seconds)Section 44AB in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 143 in The Companies Act, 1956 [Entire Act]
Section 148 in The Companies Act, 1956 [Entire Act]
Rakesh Agarwal (Legal Heir Of Late R.S. ... vs Assistant Commissioner Of Income-Tax on 9 January, 1996
In Rakesh Agarwal
Vs. Assistant Commissioner of Income Tax3, the Delhi High Court held that
the nature of the documents and the circumstances in which these are
2 (1978) 111 ITR 614 (Cal.)
3 (1996) 221 ITR 492 (Del.)
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produced before the Assessing Officer will determine the question. If the
material is not writ large on the document, but is embedded in voluminous
records or books of account which require careful scrutiny by the Assessing
Officer, it is quite possible that having regard to the nature of the documents,
material evidence cannot be discovered from such records despite due
diligence and the case would attract the Explanation.
The Companies Act, 1956
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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