1973 (3) TMI 7

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..... e clearly comes within the scope of section 297(2)(i) of these Income-tax Act, 1961, and not under section 66(7) of the Indian Income-tax Act, 1922 - hence assessee plea is dismissed - Civil Appeal No 1578 of 1970. - - - Dated:- 6-3-1973 - K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA JJ. JUDGMENT HEGDE J.-- The only question that arises for decision in this appeal is whet .....

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