2001 (10) TMI 1164

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....ppeal Nos. 147 of 2000 And 63 of 2001 - -<br>Income Tax<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....

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....ecorded a clear finding that there was 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 k....