1993 (9) TMI 30 - HC - Income Tax

Extract:
.......e assessee that as he had not submitted the report of audit required by sub-section (6A), his claim would not be allowed and to give him an opportunity to file the same. The question referred to us by the Tribunal is accordingly answered in the above terms i.e., against the assessee and in favour of the Revenue. There shall be no order as to costs.