2003 (6) TMI 466

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his is an appeal at the instance of the assessee challenging the order in appeal dated 16.1.2002. 2. Admittedly, the debit entry was made by the assessee on 6.7.92 i.e. after the relevant period during which the sales were made namely 23.6.92 to 6.7.92. If that be so, the appellant is justified in contending that the presumption under Section 12-B is not applicable in its case. The learned Coun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X