1981 (12) TMI 11

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..... Judge(s) : R. R. RASTOGI., C. S. P. SINGH JUDGMENT C. S. P. SINGH J.-The petitioner has by his petition challenged the order of the Commissioner passed under s. 273A by which he waived the dema .....

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..... ssing the final order. The contention of the petitioner is justified, in view of the decision of this court in the case of Paras Bhan Sadh v. CIT [1978] 114 ITR 834. Following that decision, we allow .....

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