Kerala H.C : The petitioner was an abkari contractor. For the asst. yr. 1983- 84 (accounting year 1982-83) he was running arrack shops and toddy shops in Kazhakkoottam Excise Range in Trivandrum district. He filed a return of income on December 6, 1983, before the ITO, D- Ward, Quilon, offering an income of Rs. 4,64,845.
High Court Of Kerala R. Bharathan vs. Income Tax Officer Sections 276C, 277 Asst. Year 1983-84 K. Sreedharan, J. Crl. […]