COMMISSIONER OF INCOME TAX Vs. DEEPCHAND AND FAMILY

JUDGEMENT

(1.) We have heard counsel for the parties.

(2.) An important question which arises in this case and which is a pure question of law is this : Does the responsibility of the assessee to give necessary particulars cease after the filing of the return and does it not continue till the assessment is completed ? This is one aspect which arises in the present case.

(3.) We, therefore, direct the Tribunal to state the case and refer the following question of law to this court: