Supreme Court of India
M/s. Anis Ahmad and Sons v. Commissioner of Income Tax (appeals), Kanpur & Anr
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From the headnote
T • Income Tax Act, 1961- s.131-Assessment Year 1984- c 85 - Assessee filing return as a Commission Agent - But Assessing Authority treated assessee as Trader and accordingly assessed taxable income - Matter went upto Appellate Tribunal which remanded the matter to Assessing Authority - On remand, Assessing Authority issued summons 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 Authority drew adverse inference
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