Vs.
EmailAppeal:
Petitioner:
Respondent:
Apeal:
Judges:
Date of Judgment: Sep 02, 1999
Head Note:
INCOME TAX
Income Tax Act, 1961
Income Tax Act, 1961
Section 123 (4)(A) – Presumption under – If sufficient to prove offences under Section 276-C and 277. Held that presumption under Section 123(4)(A) cannot establish the ingredients of offences under Section 276-C and 277.
(Paras 6, 7)
JUDGEMENT:
