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1972 (4) TMI 26 - HC - Income Tax" (1) Whether Tribunal is correct in not following the finding of the Madras Bench of the Tribunal in its earlier order that the assessee was not estopped from contending that the investments were made by his father ? and (2) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the investments represent the income of the assessee from undisclosed sources for the assessment years 1954-55 and 1955-56 ? " - When assessee made a claim under estate duty proceedings whether he is precluded from making a different claim in income-tax proceedings
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