High Courts29 Oct 2008

U.K. Mahapatra and Co. Vs Income Tax Officer (Head Quarters)

Orissa High Court · (2008) CLT 97 Supp : (2009) 221 CTR 328 : (2009) 308 ITR 133 : (2008) 2 OLR 970 Supp : (2009) 176 TAXMAN 293

Constitution of India, 1950 — Article 14, 19Evidence Act, 1872 — Section 126, 127, 128, 129Income Tax Act, 1961 — Section 131(1), 132, 133A, 133A(1), 133A(2)