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2002 (3) TMI 28 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......tion by the Commissioner of Income-tax and is not confined merely to the material available to the Income-tax Officer. In the light of this judgment, question No. 3 is answered in the negative, i.e., against the assessee and in favour of the Revenue. The reference is, accordingly, disposed of in the above terms. There shall be no order as to costs.