Supreme Court · 2008 INSC 78 · Decided 22 January 2008
M/S. Anis Ahmad and Sons v. Commissioner of Income Tax (Appeals), Kanpur & Anr
- Court
- Supreme Court of India
- Citation
- 2008 INSC 78 · [2008] 1 S.C.R. 1021
- Case number
- CIVIL APPEAL No. 582/2008
- Decided
- 22 January 2008
- Bench
- P.P. NAOLEKAR, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 131
Headnote
A M/S. ANIS AHMAD AND SONS -Y· V. COMMISSIONER OF INCOME TAX (APPEALS), KANPUR & ANR. (Civil Appeal No. 582 of 2008) B JANUARY 22, 2008 (P.P. NAOLEKAR AND LOKESHWAR SINGH PANTA, JJ.) T • Income Tax Act, 1961- s.131-Assessment Year 1984- c 85 - Assessee filing return as a - On remand, Assessing Authority issued summons D to ten traders under s. 131 ( 1) - Five traders appeared and gave evidence in favour of assessee - Other five traders residing !<. outside the State did not appear as they could not be served • with the summons, for which, Assessing
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