Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2001 (7) TMI 89 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......nnot be sustained. Mr. Sawhney contended that the High Court cannot embark upon a reappraisal of the evidence. It is undoubtedly so. However, we have proceeded on the admitted facts. No other point has been raised in either of the references. In view of the above, we answer both the questions in the negative and in favour of the assessee. No costs.