LAWS(MPH)-2001-2-1

MANOHAR LAL Vs. COMMISSIONER OF INCOME TAX

Decided On February 14, 2001
MANOHAR LAL Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THE petitioner by filing this writ under Articles 226/227 of the Constitution of India, claims the following relief :

(2.) THE aforesaid relief is claimed on the strength of Section 244A(1)(b) of the Income-tax Act, 1961.

(3.) HEARD Shri B. A. Chitale, learned counsel for the petitioner. Shri Arun Patnakar, learned counsel for the respondents.