1995 (12) TMI 33 - KERALA HIGH COURT

Extract:
.......tatement was obtained by intimidation and coercion. For the reasons stated above, we answer the questions referred in the affirmative, in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, as required by law.