1995 (4) TMI 3

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..... ng a distinction between items falling under sections 147(a) and 147(b) and in deleting the items of additions that could be brought u/s 147(b) - both the questions must be answered in favour of the assessee - Tax Reference Case No 13 of 1982. - - - Dated:- 20-4-1995 - A. M. AHMADI C.J.I., S. P. BHARUCHA AND K. S. PARIPOORNAN For the Appellant : J. Ramamurthi, Senior Advocate (Ms. A. Subha .....

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..... 7(a) and 147(b) and in deleting the items of additions that could be brought under section 147(b) of the Income-tax Act, 1961 ? Having heard counsel and having noticed the facts, counsel for the Revenue fairly concedes that on the facts as established, both the questions must be answered in favour of the assessee and against the Revenue quite apart from the fact that they are so answered in th .....

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