LAWS(APH)-1990-8-10

INCOME TAX OFFICER Vs. JYOTHI COCONUT MERCHANTS

Decided On August 21, 1990
INCOME-TAX OFFICER Appellant
V/S
JYOTHI COCONUT MERCHANTS Respondents

JUDGEMENT

(1.) THESE two appeals give rise to the twin questions of law, namely :

(2.) THE brief facts involved in these appeals are :

(3.) NOW, it is relevant to notice the definition of "person" as per section 2(31) of the Income-tax Act.