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Bimal Kumar Damani Vs. Cit

Court : Kolkata

Appellant : Bimal Kumar Damani

Respondent : Cit

Subject : Direct Taxation

Reported in : [2003]128TAXMAN723(Cal)

D.K Seth, J. In the present case, the question referred to is as follows:'Whether on the facts and in the circumstances of the case, the Tribunal was right in upholding the addition of Rs. 5,14,170 as...

Bimal Kumar Damani Vs. Commissioner of Income-tax

Court : Kolkata

Appellant : Bimal Kumar Damani

Respondent : Commissioner of Income-tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 69A and 256(1)

Reported in : [2003]261ITR635(Cal)

D.K. seth J.1. In the present case, the question referred is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the addition of Rs. 5,14,170...