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of <h1>High Court allows Income-tax Officer to investigate beyond accepted costs; Supreme Court upholds decision. Commissioner of Income-tax awarded costs.</h1> <h3>Karnani Industrial Bank Ltd. Versus Commissioner of Income-tax</h3> The High Court of Calcutta affirmed that the Income-tax Officer could investigate beyond previously accepted costs. Despite the assessees' attempt to ... - The High Court of Calcutta ruled that the Income-tax Officer was entitled to go behind the original cost accepted in previous assessments. The assessees requested to withdraw the reference, but the Court decided to proceed with the decision already affirmed by the Supreme Court. The answer to the question was affirmative. The Commissioner of Income-tax was awarded costs.
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