2011 (1) TMI 1302

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..... y consumption varies from one heat to another and from one date to another and even from one heat to another within the same date. - CC 1209-1224 of 2011 - - - Dated:- 31-1-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. JUDGMENT The Supreme Court Bench comprising Hon ble Mr. Justice Dr. Mukundakam Sharma and Hon ble Mr. Justice Anil R. Dave on 31-1-2011 after condoning the delay d .....

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..... income from share trading, were based on incriminating statements of share brokers etc., it was incumbent upon Revenue to produce them as well as investigating officer for cross-examination by assessee and that as no case was made out either in show cause notices or in adjudication order about mis-statement, suppression of fact or fraud on part of assessee, extended period was not invocable. - .....

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