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1960 (2) TMI 9 - SC - Income Tax
Whether the proviso to section 13 of the Income-tax Act is applicable to the facts and circumstances of these cases?
Held that:- When the Tribunal applied the proviso to section 13 because of the various blemishes which were pointed out by the Income-tax Officer and accepted by the Appellate Tribunal, it cannot be said that there was any error in the order of the Appellate Tribunal justifying the interference of this court under article 136. Appeals dismissed.