1991 (2) TMI 52

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..... rder of assessment for the assessment year 1978-79. It appears that the Income-tax Officer made the assessment following the decision of this court in CIT v. Shiv Shanker Lal Ram Nath [1977] 106 ITR 342. The Commissioner, however, revised the said assessment order saying that the Income-tax Department has not accepted the said judgment of this court and has obtained special leave to appeal from th .....

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..... the matter. The writ petition is, accordingly, dismissed. No order as to costs. It may, however, be noted that, on the date the writ petition was filed, Shiv Shanker Lal [1977] 106 ITR 342 was holding the field. The decision of the Full Bench (see [1984] 146 ITR 249 (All)) came only in November 1983. Had the Full Bench decision been there, probably, the petitioners would not have approached this .....

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