1925 (3) TMI 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly in Cawnpore, where the Income Tax Officer of Calcutta was led to believe that the books were available. 2. Secondly, on the evidence stated, the assessee was not prevented by sufficient cause from producing the books in Cawnpore. 3. Thirdly, in our opinion, the jurisdiction of the Income Tax Officer of the area in which the principal place of business is situated is not ousted the jurisdi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X