1956 (4) TMI 63 - HC - Income Tax

Summary

The High Court of Madras refrained from answering questions under Section 66(1) of the Income Tax Act as the assessee did not appear. The court has discretion to refuse to answer questions in such cases. The assessee was ordered to pay the costs of the reference. (Case citation: 1956 (4) TMI 63 - MADRAS HIGH COURT)