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.  

The

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