Goldcrest Finance (India) Ltd. vs Deputy Commissioner Of Income Tax on 31 August, 2006
Agra/2003 reported at (2005) 98 TTJ (Agra) 769Ed.;
(iv) N.K. Parwanda v. Dy. CIT IT(SS)A No. 129/Del/2003 reported ... provided. Specific reliance was placed on the decision of N.K. Parwanda v. Dy. CIT (supra), in the facts of which the notice under Section