BENOY RATAN BANERJI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference to us under Section 66 of the Indian Income-tax Act on behalf of an assessee in respect of the assessment on him for the year 1941-42 arising out of the accounting period ending with the 31st March, 1941

(2.) IN those circumstances our answer to the question put to us must be in the negative.