https://www.taxtmi.com/caselaws?id=17146 The court expressed disappointment at the absence of counsel, Mr. K. D. Mohan, emphasizing the importance of counsel's presence. Mr. Mohan and his associate, Mr. R. N. Sharma, faced potential action by the Bar Council. The High Court found no error in the Tribunal's decision to uphold additions made by the Income-tax Officer due to discrepancies in the cash book. The court affirmed the Tribunal's decisions on the cash shortage and unrecorded transactions, answering both questions referred in the affirmative. The judgment highlighted the advocate's duty towards the court, clients, and opposing counsel. en-us Wed, 14 May 1997 00:00:00 +0530 Tue, 15 Sep 2009 14:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17146 The court expressed disappointment at the absence of counsel, Mr. K. D. Mohan, emphasizing the importance of counsel's presence. Mr. Mohan and his associate, Mr. R. N. Sharma, faced potential action by the Bar Council. The High Court found no error in the Tribunal's decision to uphold additions made by the Income-tax Officer due to discrepancies in the cash book. The court affirmed the Tribunal's decisions on the cash shortage and unrecorded transactions, answering both questions referred in the affirmative. The judgment highlighted the advocate's duty towards the court, clients, and opposing counsel. Case-Laws Income Tax Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17146