Commissioner Of Income Tax West Bengal vs Anwar Ali on 29 April, 1970
3. We have perused the order of the Tribunal. The Tribunal has clearly observed that the respondent-assessee has furnished the particulars of her income in Part IV of the return along with the legal opinion and in view of the decision of the Supreme Court in the case of CIT v. Anwar Ali , it is for the revenue to establish that the assessee has concealed income or furnished inaccurate particulars thereof, the Tribunal, therefore, declined to refer the proposed question.