K S SUNDRAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) We have heard the learned counsel for the appellant and read the judgment and order under challenge. We have also read the rule, which the High Court - CIT V/s. K.S. Sundaram, 1999 239 ITR(Mad) 8511, has construed. In our view, the judgment of the High Court is unexceptionable.

(2.) The civil appeal is dismissed with costs.