2002 (8) TMI 874

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..... 751 OF 1991 - -<br>Income Tax<br>V.S. SIRPURKAR AND N.V. BALASUBRAMANIAN, JJ. For the Appellant : T.C.A. Ramanujam For the Respondent : None ORDER V.S. Sirpurkar, J. - The questions r....

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....hares were not allotted to the assessee and there was no income available for consideration ?" 2. At the outset, the learned senior standing counsel for the department makes a statement that these ....