Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1961 (4) TMI 97 - CALCUTTA HIGH COURT
Extract:
.......supplementary statement which will have the effect of opening a fresh line of enquiry and of compelling the Tribunal to decide a question which was not raised before it previously. I agree that the question referred should be answered in the negative and against the assessee and there should be no order for costs. Question answered in the negative.