1941 (3) TMI 26 - MADRAS HIGH COURT

Extract:
.......d . We have indicated that the firm can be found for the purposes of the proviso to Section 26(2), and the answer to the question formulated by the Commissioner must be in the negative. The assessee has succeeded and he is entitled to his costs Rs. 250. He is also entitled to the refund of his deposit of Rs. 100. Reference answered in the negative.