LAWS(SC)-1997-7-57

ADDITIONAL COMMISSIONER OF INCOME TAX Vs. M NAGAPPA

Decided On July 23, 1997
ADDITIONAL COMMISSIONER OF INCOME TAX Appellant
V/S
M Nagappa Respondents

JUDGEMENT

(1.) The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram V/s. ITO, 1988 169 ITR(SC) 2211.

(2.) In that view of the matter, the judgment under appeal is set aside. The appeals are allowed. There will be no order as to costs.