High Court includes sum in assessee's income for unchallenged issue, based on prior decision.

The High Court of Bombay ruled in favor of the Revenue by including a sum of Rs. 6,052 in the assessee's total income for the assessment year 1971-72, as the assessee did not contest the issue. The court relied on a previous decision in the assessee's case for the assessment year 1969-70. No costs were awarded.

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The High Court of Bombay delivered a judgment regarding the inclusion of a sum of Rs. 6,052 in the assessee's total income for the assessment year 1971-72. The assessee did not contest the issue, and the court ruled in favor of the Revenue based on a previous decision in the assessee's own case for the assessment year 1969-70. No costs were awarded. (Case citation: 1988 (12) TMI 84 - BOMBAY High Court)

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