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1999 (9) TMI 15 - ALLAHABAD HIGH COURT
Extract:
.......inding of fact. Similarly, the finding that no actual concealment was established is also a finding of fact and, therefore, the assessee would be held to have discharged the onus under the Explanation to section 271(1)(c) of the Act. We, therefore, answer all the questions in the affirmative, i.e., in favour of the assessee and against the Revenue.