COMMISSIONER OF INCOME TAX Vs. PRAHLAD RAI TODI

JUDGEMENT

(1.) THE question of law referred is as follows :

(2.) THE brief facts of the case are as follows:

(3.) BEING aggrieved, the Revenue came up in appeal before the Tribunal. The Tribunal noticed that the notices under Section 34(l)(a) of the IT Act, 1922, for the aforesaid assessment years were challenged by the assessee before the Hon'ble Gauhati High Court and the Hon'ble High Court had rejected the contention of the assessee and upheld the validity of issue of the notices. The Tribunal allowed the appeals filed by the Revenue vide its order dated 24th September, 1993 passed in I.T.A. Nos. 537 and 538(Gau) of 1990.