1995 (1) TMI 3

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..... PARIPOORNAN JJ. For the Appellants : G. Viswanatha Iyer, Senior Advocate (K. P. Bhatnagar and S. N. Terdol, Advocates) For the Respondent : K. B. Rohatgi, Advocate ORDER The point of law involved for decision in this appeal is already settled by the decision of this court in R. K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163, in which it has been held that the issuance of .....

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