K JAYARAMAN Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the Income-tax Department.

(2.) The writ is for mandamus for the following directions :

(3.) Notwithstanding the fact that reasons have been recorded under section 131(3)(b) of the Income-tax Act in the following manner :