High Courts13 Apr 2006Allowed

Commissioner of Income Tax Vs Omprakash Bagria (HUF)

Madhya Pradesh High Court · (2006) 202 CTR 583 : (2006) 287 ITR 523 : (2006) 3 MPJR 91 : (2006) 155 TAXMAN 427

Benami Transactions (Prohibition) Act, 1988 — Section 4(2)Finance Act, 2004 — Section 34Income Tax Act, 1961 — Section 131(1), 139(5), 142, 142(1), 142A