1987 (11) TMI 39

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..... ome-tax Act, 1961, by the Commissioner of Income-tax praying that the Appellate Tribunal be directed to draw up a statement of the case, on as many as six questions, as stated at the end of the application. Questions Nos. 1 and 2 relate to the contravention of rule 46A(1)(d)/3(a) of the Income-tax Rules, 1962, by the Appellate Assistant Commissioner. The Appellate Assistant Commissioner admitted .....

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..... r Rs. 25,000 each. The Income-tax Officer, while investigating the source of that income, made enquiries from the assessee. The contention of the assessee is that the investigation as to the source of income declared by the minor daughters from the assessee is not permitted in the disclosure scheme. The contention of the Revenue was that it is only the declarant who acquires immunity and not the o .....

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