1992 (2) TMI 2

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant - several developments in the case - petitions filed before the Commissioners by the appellant, under section 132(11) of the Income-tax Act would be restored to the file of the Commissioners
DR. A. S. ANAND., S. RANGANATHAN. and V. RAMASWAMY. JUDGMENT Special leave granted. We have heard learned counsel for the parties. In this case, the Commissioners of Income-tax, Delhi-IX and X, h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... K. Aggarwal has been set aside for being redone. We also find that the High Court, towards the end of its judgment, observed that, so long as the assessment on S. K. Aggarwal is not set aside, the question of the amount of Rs. 49.03 lakhs being ordered to be paid to the appellant does not arise. This is also an aspect which would call for reconsideration of the position in view of the fact that S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing heard to the appellant within a period of four months from today in accordance with law. Till the disposal of the petitions, the restraint orders passed under section 132(5), and any action that might have been taken in pursuance thereof will continue to be in force. We should not be understood to have expressed any opinion on the merits of the issue in the case or on the points raised befor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X