BANSHIDHAR MOHANTY Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE statement of the case has been made by the Appellate Tribunal under Section 27(3) of the Wealth-tax Act, 1957, on the following question of law :

(2.) THE intention of a person can be gathered from his conduct. An inference from conduct, when reasonable, is a finding of fact and no question of law arises out of the order.