Kaka, that the Income-tax Officer has erred in proceeding on the basis of the distinction between income in the former State and in the former taxable territories in coming to the conclusion that there has been an under-assessment in the present case. Kaka wants to give to the provisions of section 60A of the Act. Now on reading the contents of these letters, it would be clear that the fact that the sales were to merchants in the taxable territories out of the State was disclosed. The name of the present Income-tax Officer, therefore, may be substituted for Shri B. It is also disclosed that delivery has been given ex-factory either to the parties who came personally or to their transport agents. Sharma, is the present Income-tax Officer. It was not for anybody else - far less the assessee - to tell the assessing authority what inferences, whether of facts or law, should be drawn. The petitioner alleges that having thus demanded justice from the Income-tax Officer and having failed to obtain the same, it has filed the present writ Petition in this court.
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