S.C : We see no ground to interfere with the opinion given by the High Court based upon the material on record including in particular the admissions of the assessee himself.

Supreme Court Of India

L. Alagusundaram Chettiar vs. CIT

Section 2(6A)(e)

Asst. Year 1961-62

B.P. Jeevan Reddy & K.S. Paripoornan, JJ.

Civil Appeal Nos. 477 & 478 of 1979

30th October, 1996

Counsel Appeared

Mrs. Janaki Ramachandran, for the Appellant : B.S. Ahuja & S.N. Terdol, for the Respondent

ORDER

BY THE COURT :

Heard counsel for the parties. We see no ground to interfere with the opinion given by the High Court based upon the material on record including in particular the admissions of the assessee himself. The appeals are dismissed.

No costs.

[Citation : 252 ITR 893]

Malcare WordPress Security