COMMISSIONER OF INCOME TAX Vs. PATLIPUTRA INTERNATIONAL TRADING LTD.
HIGH COURT OF DELHI
COMMISSIONER OF INCOME TAX
Patliputra International Trading Ltd.
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(1.) APPEALS . We are concerned with 10 appeals which have been mentioned in para 19 of the order under challenge.
(2.) IT has been noted by the Tribunal that warrants of authorisation issued by the Revenue under s. 132 of the Income - ax Act, 1961 ('the Act') were not produced before the Tribunal in spite of many opportunities having been given and in
spite of a personal assurance having been given by the learned Departmental Representative that the record would be
(3.) IN view of the failure of the Revenue to produce the warrants of authorisation, the Tribunal drew an adverse inference against the Revenue that the warrants were never issued. Consequently the block assessment proceedings were set
Along with the grounds of appeal before us, the Revenue has filed the warrants of authorisation.;
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