1980 (6) TMI 21 - CALCUTTA HIGH COURT

Extract:
.......both the questions are answered in the affirmative and in favour of the revenue. In the facts and circumstances of the case, the assessee must pay the costs of this reference. Mr. Mukherjee orally prays for leave to appeal to the Supreme Court. We, however, fail to see any reason for the grant of such a certificate. SUDHINDRA MOHAN GUHA J.-I agree.