NANDLAL KASERA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question for determination on this IT ref. is :

(2.) THE statement of the case in this reference makes the following facts relevant for the purpose of determining or deciding the question.

(3.) THIS has now been proved to be wholly an outrageous falsehood. The ITO did not accept the plea that was made. The investigations made by him from the banks revealed that the assessee was himself the proprietor of Hanuman & Co.