COMMISSIONER OF INCOME TAX Vs. G RAMACHANDRAN

JUDGEMENT

(1.) QUESTIONS of law raised in the above cases are as follows :

(2.) IN the above view of the matter, the questions are answered in favour of the department and against the assessee. Learned counsel for the assessee contended that insofar as these questions are concerned, they were decided under section 143(1)(a) of the Income Tax Act and since there was a debatable point, the Authority should not have decided under section 143(1)(a) of the above Act. According to us, we cannot go into that procedure. We are only bound to answer the questions in accordance with law. I.T.Rs. are disposed of as above.