1998 (11) TMI 94 - GUJARAT HIGH COURT

Extract:
.......while looking at the disclosure made in the return. In fact, this is the starting point of inquiry whether such disclosures are truthful or accurate. We are, therefore, of the opinion that the question as reframed by us should be answered in the negative that is-in favour of the Revenue and against the assessee. There shall be no order as to costs.