NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW

Before the

Income Tax Appellate Tribunal,

X Place.

PETITION UNDER

SECTION ___ OF THE INCOMETAX ACT, 1961

Petition No. _____/ 2017

--IN THE MATTER OF--

Commissioner of Income Tax PETITIONER

V.

Surya RESPONDANT

Memorandum drawn & filed by the counsel for the Respondent

Shivam Kumar

Roll No. 350

Semester VIII

Section B

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TABLE OF CONTENTS

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LIST OF ABBRIVIATIONS

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INDEX OF AUTHORITIES

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STATEMENT OF JURISDICTION

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STATEMENT OF FACTS

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ISSUES RAISED

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SUMMARY OF ARGUMENTS

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PLEADINGS

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PRAYER

Wherefore, in the lights of the facts of the case, issues raised, authorities cited and arguments

presented, The Apex may graciously be pleased to adjudge and declare that:

I. That the present petition is not maintainable and be dismissed with costs

II. That the act of the petitioners is an offence within the meaning of Section 66 of

the IT Act, 2000, and

III. That the Petitioners be liable for punishment or penalty or both.

And/or

Pass any such order that This Court may deem fit.

All of which is submitted

Council for the Prosecution

s/d

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