1996 (6) TMI 3

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..... pired leaving behind him a will appointing Mr. M. P. Govindan Nair, advocate, as executor, thereunder with a consequential request that the said executor be brought on record. We have already heard Shri P. Balachandran, learned advocate, not only in these references but also in regard to the necessity of amendment of the record for the purposes of these proceedings by showing the name of Shri M. P .....

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..... the amounts are not to be included in the total income of the assessee ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that no materials have been brought out for the assessment years to show that the amounts have been utilised for the business activities of the assessee ? 3. Whether, on the facts and in the circumstances .....

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..... see during the years in question. The assessee, Dr. K. George Thomas, is also the same. Therefore, our decision in I. T. R. No. 181 of 1991 would operate as the decision of these references. The questions, therefore, are answered in the affirmative, against the Revenue and in favour of the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall b .....

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