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2013 (12) TMI 1261 - KARNATAKA HIGH COURTEvasion of taxes - Held that:- The appelant filed revision u/s 264 of the Act - The Commissioner, allowed the appellant to produce the materials in support of the alleged expenditure incurred for improvement of the land sold by the appellant - After having gone through the entire materials/evidence, the revisional authority held that all the documents produced by the appellant in support of his case are fabricated - Spot inspection was also conducted by the revisional authority and it was found that the claim of the appellant in respect of the development/improvement of the land was not genuine - Decided against petitioner.
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