PRAKASH CHAND Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) LEARNED counsel appearing for both the parties and in particular, learned senior standing counsel for the IT Department, Shri Jain fairly conceded that the issue involved in this petition is squarely covered by the decision rendered by this Court in WP No. 41 of 2003, Prakash Chand Khatri v. Dy. CIT and Anr. decided on 1st March, 2004, (Annex. A/11 ).

(2.) UNDER these circumstances and in this view of the matter I do not with to burden this judgment by narrating the entire facts in detail as the same is neither necessary nor required.

(3.) ACCORDINGLY and in view of the aforesaid discussion petition succeeds and is hereby allowed. Annex. A/7, A/8, A/9 and. A/10 issued by respondent No. 1 are hereby quashed by issuance of writ of certiorari.