2001 (9) TMI 19

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....f the court was delivered by JAWARHAR LAL GUPTA J.-The dispute relates to the year 1989-90. The assessee showed a gross turnover of Rs.38,47,829. A gross profit of Rs.8,00,256 was declared. After claiming deductions, a total income of Rs.79,200 was shown in the return. The Assessing Officer made certain additions, One of these related to the disallowance of an amount of Rs.18,000 alleged to hav....

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....lants (the legal representatives of the original assessee) submits that the authorities have illegally rejected the assessee's claim. In case of relations it was not necessary for the assessee to maintain a register under the Punjab Shops and Commercial Establishments Act, 1958. Thus, a substantial question of law arises for the consideration of the court. After hearing learned counsel we find ....