SUDARSANA BABU Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This is an appeal aggrieved by the judgment dated 31st July, 2008 in OP No. 22984/2000 by the petitioner/appellant. Aggrieved by the decision of the 2nd respondent herein as evidenced by his proceedings dated 15/5/1998 (Ext. P2), the original petition was filed with the prayers as follows:-

(2.) Under Section 64 , such declaration as the one contemplated in the scheme is required to be made either on or after the date of the commencement of the scheme {(1/7/1997), the notified date in terms of Section 62(2) }.

(3.) Section 62(2) reads as follows:-