Allahabad H.C : Where assessee maintained books of account on mercantile basis and it had not disclosed rent accrued for months of February and March, there was material to form belief that income had escaped assessment and notice was rightly issued under section 148
High Court Of Allahabad Das Cold Storage vs. ACIT (OSD) Assessment Years : 1997-98 And 1999-2000 Section : 148 Rajesh […]