1990 (3) TMI 37

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..... order : The short question which falls for consideration is whether the petitioner is entitled to the reliefs claimed in his application made under sub section (3) of section 139 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), which has remained without disposal, disposed of by a writ of mandamus by this court. The facts which are not in dispute are as follows : On June 30, .....

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..... arlier application infructuous. Therefore, when the duty required to be performed has indeed been performed by the officer on the subsequent application made, it is needless to compel him to perform the same duty on an earlier application which, in the eye of law, does not exist. I may, however, observe that the application made under section 139(3) of the Act was before the amendment. That amen .....

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