1978 (1) TMI 91

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.... against the order of the AAC, dt. 3rd Feb., 1976, relating to the asst. yrs. 1970-71, 1971-72 and 1972-73. Besides the grounds relating to the quantum of assessment of the first ground in each appeal is on the legality of the assessments. 2. The uncontroverted facts are that the assessee, HUF is governed by the Dayabhaga School of Hindu law. For the impugned assessment years, the WTO valued ce....

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....required no further investigation of facts and was purely a proposition of law raised by the learned counsel for the assessee. 4. We have considered the rival submissions and we think that there is no necessity of going into the merits of the various grounds on quantum because it has been held by the Supreme Court in the case of Biswanath Chatterjee & Ors. 1976 CTR (SC) 266 : (1976) 103 ITR 536....