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M/S Price Waterhouse Coopers Pvt. Ltd., ... vs Cit, (It & Tp), Kolkata, Kolkata on 1 August, 2018
cites
M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000
90. The judgments cited by Mr. Nizamuddin do not really support his contention. The
judgment in the case of Meerut Roller Flour Mills (P.) Ltd. (supra) does not apply because
the High court in that case was satisfied that the assessment order was passed without
enquiry.
Commissioner Of Income Tax vs M/S. J. L. Morrison (India) Ltd on 15 May, 2014
In deciding the question Court has to bear in mind the
presumption in law laid down in Section 114 Clause - e of the Evidence Act:--
Gee Vee Enterprise vs Additional Commissioner Of Income-Tax on 7 October, 1974
In this regard, the reliance placed by the ld CIT on the
decision of Hon'ble Delhi High Court in the case of Gee Vee Enterprises vs Addl CIT
reported in 99 ITR 375 (Del) would actually support the case of the assessee and not the
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ITA No.62/Kol/2016
M/s Pricewater House Coopers pvt. Ltd.
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 114 in The Indian Evidence Act, 1872 [Entire Act]
The Indian Evidence Act, 1872
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