LAWS(KER)-1957-9-15

SWAMY BROS Vs. COMMISSIONER OF INCOME TAX

Decided On September 20, 1957
SWAMY BROS. Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) On 16-9-1955 we passed the following order:

(2.) A supplementary statement has since been submitted by the Income Tax Appellate Tribunal. Paragraph 11 of that statement reads as follows:--

(3.) The concluding paragraph of (1954) 26 ITR 775: ((S). AIR 1955 SC 65) (A) reads as follows:--