1954 (3) TMI 70 - HC - Income Tax

Extract:
....... aliunde before he can give such a finding. In the third place, I find that in increasing the taxable income he did not adopt any method or basis. For these reasons I would answer the question referred to us in the negative. The assessee will recover costs. I assess counsel fee at ₹ 100. KAPUR, J.--I agree. Reference answered in the negative.