LAWS(MPH)-1992-3-22

HASMUKHLAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

Decided On March 27, 1992
HASMUKHLAL Appellant
V/S
ASSISTANT COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS order shall also govern the disposal of M.C.C. No. 426 of 1991 (Praveen Kumar Bagadia v. Assistant Commissioner of Income-tax).

(2.) BY this petition, the petitioner sought review of the order dated November 11, 1991, passed in M. P. No. 1417 of 1991 (see [1992] 195 ITR 50).

(3.) AFTER hearing the parties and considering the various rival contentions raised on either side and taking into account the whole conspectus of the matter, the following order was made while disposing of the writ petition on November 11, 1991 (see [1992] 195 ITR 50, 59) :