1999 (7) TMI 67 - GAUHATI HIGH COURT

Extract:
.......ion excluding the operation of section 115J of the Act. The result is that we answer the first question referred to us in the affirmative and in favour of the Revenue with regard to the second question our answer is in the negative and in favour of the assessee. In the circumstances, there shall, however, be no order for the costs of the reference.