Case Law Details
Case Name : Zafa Ahmad & Co. Vs Commissioner of Income-tax, Varanasi (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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HIGH COURT OF ALLAHABAD
Zafa Ahmad & Co.
versus
Commissioner of Income-tax, Varanasi
IT Appeal No. 71 of 2002
Date of Pronouncement: 10.01.2013
ORDER
R.K. Agrawal, J.
The present appeal has been filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act) against the order of Income Tax Appellate Tribunal, Allahabad dated 31.03.2002. The appeal has been admitted vide order dated 14.08.2002 on the following two substantial questions of law.
“1. Whether on the facts and in the circumstances of the case, burden as contemplated under sectio...
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