(1.) All the respondents (respondents Nos. 1 and 2) represented by Sri R. K. Upadhyay.
(2.) As contemplated under the rules of the court, and as there are no disputed facts, as a consequence whereof no counter and rejoinder affidavit is required, this petition is being decided finally at the admission stage.
(3.) To appreciate the facts (as pleaded by the petitioner), paras. 3 to 8 of the writ petition are quoted below: 3. That, the petitioner is an individual. On March 30, 1992, he filed his returns of income for the assessment years 1990-91 to 1992-93. Also, he filed an application under Section 273A of the Income-tax Act, 1961, (hereinafter referred to as 'the Act'). The said application was allowed.