2001 (10) TMI 1164

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....2001 - -<br>Income Tax<br>-<br>Arijit Pasayat (CJ) And D. K. Jain, JJ. For the Appellant : R. D. Jolly and Ms. Premlata Bansal For the Respondent : C. S. Vaidyanathan, Shailendra Swarub, Ms. Bindu S....

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.... due compliance with the statutory requirements. In view of such findings of fact recorded by the Tribunal holding that the case of the assessee fell beyond the ken of section 13 of the Income-tax Act....