Case Law Details
Case Name : ITO Vs Ramsons Castings (P.) Ltd. (Bombay High Court-Nagpur Bench)
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All High Courts Bombay High Court
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ITO Vs Ramsons Castings (P.) Ltd. (Bombay High Court-Nagpur Bench);
In the present proceedings, the assessing officer accepted the revised return of income filed by the respondent-Assessee declaring additional income of Rs. 1.40 crores. The assessing officer did not independently either in the Assessment proceedings or even in the penalty proceedings examine the contention of the respondent-Assessee that there was no excess stock as found by the Income Tax Officer during the survey proceedings
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