COMMISSIONER OF INCOME TAX, KERALA Vs. P.R. KRISHNA IYER
HIGH COURT OF KERALA
COMMISSIONER OF INCOME TAX, KERALA
P.R. Krishna Iyer
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(1.) This is a reference by the Income Tax Appellate Tribunal, Madras Bench, under S.66(1) of the Indian Income Tax Act, 1922. The reference has been made at the instance of the Commissioner of Income Tax.
(2.) The original statement of the case was found to be inadequate. A fresh statement has since been submitted in pursuance of the direction of this court on the 27th July 1965.
(3.) The assessment year concerned is 1957-58; and the accounting period, the 12 months ended on 31.3.1957. The question referred is:
"Whether on the facts and in the circumstances of the case, the assessment of Rs. 18.000/-as assessee's income was not justified -;
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