HINDUSTAN REFRIGERATION STORES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD . This is an appeal under Section 260A of the Income -tax Act, 1961.

(2.) THE questions which have been proposed for adjudication relate to the findings of the Tribunal regarding alleged suppression of transactions. The assessed claimed that the alleged suppressed transactions were direct sales to customersby the dealer and it only received commission. This plea was rejected by the Assessing Officer.