S.K.Bahadur vs Union Of India on 31 January, 2011
attesting witness Mr. Krishan Swaroop Bhatnagar could
not be produced because of cataract surgery. The Assessing
Officer had proceeded on the premise that Mr. Krishan ... Swaroop
Bhatnagar is a resident of Hardoi and cataract is not a major
surgery which would unable the person to undertake a journey
to Delhi