Case Law Details
Case Name : Badrinath Agarwal. Vs Commissioner of Income-Tax, U. P. (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
Allahabad High Court
Badrinath Agarwal.
Vs
Commissioner Of Income-Tax, U. P.
Date- 19 January, 1967
Equivalent citations: 1967 65 ITR 242 All
JUDGMENT MANCHANDA J. – This is a case stated under section 66(2) of the Income-tax Act 1922 (hereinafter referred to as the Act).
The two questions referred are :
“1. Whether, in the circumstances of the case, the application of the flat rate of 5 per cent. was justified when in the case of another dealer of the same place, namely, M/s. Abid Hussain Sajjad Hussain of Mubarakpur, who is also an assessee, a rate of 2% disclose...
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