SANTOSH KUMARI AGGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS judgment will dispose of C.W.P. Nos. 439 and 438 of 1975 as common questions of fact and law are involved.

(2.) THE facts in C.W.P. No. 439 of 1975 are as under:--

(3.) FOR the reasons recorded I am of the view that the impugned orders were passed within a period of 90 days of the date of seizure and hence valid.