ITAT may order deeper investigation, if it is prima facie convinced that motive of the assessee was to avoid his tax liability lawfully due

HIGH COURT OF DELHI Commissioner of Income-tax versus J.B. Roy IT APPEAL NOS. 1114 of 2005 and 235, 238, 410, 411, 413, 436, 438 to 440 of 2006 October 11, 2012 JUDGMENT R.V. Easwar, J.   These appeals have been filed by the Commissioner of Income Tax, Delhi (Central)-I, New Delhi against the orders passed by the Income tax Appellate Tribunal on 28.4.2005 in the cases of J.B. Roy and O.P. Srivastava, the assessees herein. ITA No.1114/2005 is taken as the lead case since admittedly the facts in all the appeals are common. 2. The substantial question of law framed by this Court...