Find a Lawyer

CENTRAL PROVINCES MANGANESE ORE CO. LTD. versus INCOME-TAX OFFICER, NAGPUR

Assessment notice issued after four years The assurance of an escape from the income is fully and truly assessed by the failure to disclose material facts by the non-resident company's head office in London and the manganese ore customs authorities in India. On receipt of exported goods on the basis of initiating proceedings against the assessee and later found that the Invoice Tax Officer had sufficient reason to believe that the Invoice Tax Officer had survived the Inquisition. Books and London Balance Sheet Manufacturing Trade and Profit and Loss Accounts Lotus was the head office in London. And the original agreements with the buyers did not constitute a reasonable basis for the conclusion that the Indian Income Tax Act, 1961, Section 147 (a) was a failure to fully and truly disclose material facts. top advocate from Abbaspur lawyer