LAWS(ALL)-2001-1-2

COMMISSIONER OF INCOME TAX Vs. SURESH KUMAR AGARWAL

Decided On January 22, 2001
COMMISSIONER OF INCOME TAX And ANR. Appellant
V/S
SURESH KUMAR AGARWAL Respondents

JUDGEMENT

(1.) THE appellants have filed the appeal on the following question of law :

(2.) THE Hon'ble Supreme Court considering the second proviso to S. 40A(3) of the IT Act, 1961, observed as under :