THE BOARD OF REVENUE (TAXES), Vs. S. UNNIKRISHNAN

JUDGEMENT

(1.) QUESTIONING the correctness or otherwise of the orders passed by the learned single Judge in O.P.No,.1062 of 1997, the Revenue is before us in this appeal.

(2.) THE facts in brief are:

(3.) THE inspecting authority, not being satisfied with the explanation so offered, had directed the petitioner/assessee to produce the person who had deposited the jewellery under the scheme. Pursuant to the direction so issued, the assessee had examined one Smt.Chandini Nair, and also had produced the affidavit of Smt.Chandini Nair in support of the oral evidence.