Madras H.C : Where there was a seizure of case u/s 132/132A and the assessee had no other source to pay the advance-tax other tnan the cash seized and the cash was NOT allowed to be utilised to pay the advance-tax
High Court Of Madras R. Mani vs. Chief Commissioner Of Income Tax Section 119(2)(a) Asst. Year 1997-1998 & 1998-1999 T.S.Sivagnanam, […]