reach the conciusion
as to whether there was faiiure on tite 'part of
the assessee: to disclose foty and truly
Ifthe originai order passed under Section 36(1) of§tite'fi'tetjot .
the order passed by the Appellate Authority uoqe;eeetioe."1coiLor
r1t1&fif,,, been duly proved and
estaioiisi'uedVVihefofire,»tite:"voom'Petent forum, i.e., Karnataita
Statettsajr
acre with all statutory
benefits 1;!
...--... tee, tite e1_ree=iy received by titettt,
|.\__ .41.
1.: I: A n....I.
tl'1.e\.aIUD
industrial T Tribunal passed as
> a
bet es
award intsralis... suber tite iti the settlement dated
S Ais varitheban, isarned counsel appearing for
Preot
vi30t':;partner of
the firm nor the decumtntéss' pmvtit tite payment
of sale consideration at m1evafit_Vp£'§§:t$fbV Guzcunafila Rice
Mili
eire ceeceteeei whe ate aepeiiaets in this apeeeig
tite-geiteeatteh is that the eetseh sttee-se as Seeevite tat
ktigeiéeeeti was fietétéees end in fact
K394, Sm'
Sharme would submit ' tite_ the
partition does notJ__app1y 'p;'_esen't* facts, there is
no actual partitiofigiihowitii
gentV. tetgdtttsgifevetcf
rtot restricted by; the tfuaif
altenaticwt. tite't?tifr:tic¢é h*g;s3tf
Ifthe originai order passed under Section 36(1) of§tite'fi'tetjot .
the order passed by the Appellate Authority uoqe;eeetioe."1coiLor