COMMISSIONER OF INCOME TAX Vs. NARENDRA SINGH KOTHARI

JUDGEMENT

(1.) IN compliance with the directions of this Hon'ble Court the ITAT, Gauhati (hereinafter referred to as "The Tribunal") has referred the following question :

(2.) THE relevant facts stated are :

(3.) MR . G.K. Talukdar, ld. Counsel for Revenue, fairly submits that if the ratio of the decisions in Muthiah Chettiar v. CIT, Madras decided under the old Act, which was applied in Radheshyam Ladia v. ITO under the Act (1961) is followed, the question has to be answered in the affirmative. But, submits the Counsel, the nature and extent of liability of an assessee to submit return of his total income u/s 139(1) read with Section 64 of the Act is wider than the corresponding liability under the old Act.