1981 (10) TMI 85
X X X X Extracts X X X X
X X X X Extracts X X X X
....r>Income Tax<br>Member(s) : SUKH DEV BAHL., V. P. SHARMA. JUDGMENT: The assessee filed two returns for the two periods on account of death of Sh. Hemant Kumar. The ITO made one assessment ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) 110 ITR 170 (P & H), (1978) CTR (P & H) 304: (1979) 116 ITR 266 (P&H), (1979) 11 CTR (J & K) 187 : (1980) 121 ITR 620 (J & K) and 122 ITR 179. 2. We have heard the rival parties and we are of the....
TaxTMI