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Judgment Search Results Home > Cases Phrase: rationale Court: income tax appellate tribunal itat delhi Year: 1995 Page 1 of about 1 results (0.077 seconds)

Sep 25 1995 (TRI)

Assistant Commissioner of Vs. Dr. S.N. Gupta

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Sep-25-1995

Reported in : (1996)56ITD440(Delhi)

..... case and the second return of income not being supported by any document, the assessing officer had no option, but to arrive at the taxable income on a reasonable and rationale as basis and this is what he did by working out the capital as on the first and last day of the previous year and treating the balance as the .....

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