M/s Ahmed Anis vs. CIT (Supreme Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: January 23, 2008 (Date of publication)
AY:
FILE:
CITATION:

Where the assessee had led satisfactory evidence that its business was that of a commission agent and not a trader and 10-11 years had passed, the assessee could not be held responsible for non-appearance
of five traders to whom summons were issued by the AO.