The Commissioner Of Income Tax vs South India Viscose Limited (2003) 259 ... on 16 April, 2009
3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has
erred in applying the ration of the Hon'ble Gujrat High Court decision in the case of CIT
Vs Simit P.Seth,356 ITR 451(Guj) and hereby Ld.CIT(A) erred in not appreciating the
fact that the assessee failed to substantiate its case with evidences.