LAWS(ALL)-1938-1-1

KEDAR NARAIN SINGH Vs. COMMISSIONER OF INCOME TAX

Decided On January 04, 1938
KEDAR NARAIN SINGH Appellant
V/S
COMMISSIONER OF INCOME-TAX, C.P. ANDAMP; U.P. Respondents

JUDGEMENT

(1.) -

(2.) THIS is a reference under Sec. 66(2) of the Indian Income Tax Act by the Commissioner of Income-tax, Central and United Provinces. The facts as found by the revenue authorities, may be summarized :-