https://www.taxtmi.com/caselaws?id=25026 The High Court of Andhra Pradesh upheld the validity of reassessment proceedings initiated under section 147(a) of the Income-tax Act for the assessment year 1969-70. The court ruled in favor of the Revenue and against the assessee, as the vouchers provided by the assessee were found to be false based on a report by the Central Bureau of Investigation. Additionally, the court affirmed that the transport charges claimed by the assessee were bogus, as no evidence was presented to refute the findings. The assessee was directed to pay costs to the Revenue. en-us Wed, 11 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 18:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25026 The High Court of Andhra Pradesh upheld the validity of reassessment proceedings initiated under section 147(a) of the Income-tax Act for the assessment year 1969-70. The court ruled in favor of the Revenue and against the assessee, as the vouchers provided by the assessee were found to be false based on a report by the Central Bureau of Investigation. Additionally, the court affirmed that the transport charges claimed by the assessee were bogus, as no evidence was presented to refute the findings. The assessee was directed to pay costs to the Revenue. Case-Laws Income Tax Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25026