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1974 (11) TMI 10 - CALCUTTA HIGH COURT
Extract:
.......e of Commissioner of Income-tax v. A. K. Das 1970 77 ITR 31 (Cal), it must be held that such a question was not competent in the application by the assessee at the instance of the revenue. We, therefore, decline to answer such a question. In the facts and circumstances of the case, each party will pay and bear its own costs. R. N. PYNE J.--I agree.