1993 (12) TMI 26 - CALCUTTA HIGH COURT

Extract:
.......ht of the observations made by us in the foregoing and redo the assessment accordingly. All opportunities should be given to the assessee in order to lead any evidence that the assessee may feel necessary to rebut the case against him. As a result we decline to answer the question. There will be no order as to costs. NURE ALAM CHOWDHURY J.-I agree.