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Cit Vs. Shishpal

Court : Rajasthan

Appellant : Cit

Respondent : Shishpal

Subject : Direct Taxation

Reported in : (2002)172CTR(Raj)410

N.N. Mathur, J.This is a reference made at the instance of the revenue under section 256(1) of the Income Tax Act, 1961, to answer the following question of law namely :'Whether on the facts and in...

Commissioner of Income-tax Vs. Shishpal

Court : Rajasthan

Appellant : Commissioner of Income-tax

Respondent : Shishpal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 271(1) and 274

Reported in : [2002]255ITR187(Raj)

N.N. Mathur, J.1. This is a reference made at the instance of the Revenueunder Section 256(1) of the Income-tax Act, 1961, to answer the followingquestion of law, namely :'Whether, on the facts and in the circumstances...