1998 (2) TMI 104 - CALCUTTA HIGH COURT

Extract:
.......ordingly, we answer question No. 2 so far as it relates to whether the cash credit has been proved, in the negative, that is, in favour of the Revenue and against the assessee and insofar as it relates to whether the finding of the Tribunal is perverse or not, we answer it in the affirmative, i.e., in favour of the Revenue and against the assessee.