S.C : The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 : (1988) 169 ITR 221 (SC) : TC 9R.456.

Supreme Court Of India

Additional Commissioner Of Income Tax vs. M. Nagappa & Ors.

Sections 139(1), proviso, cl. (iii)(a)

Asst. Year 1965-66, 1966-67, 1967-68, 1969-70, 1970-71

S.C. Sen & S.P. Kurdukar, JJ.

Civil Appeal Nos. 3108 to 3113 of 1980

23rd July, 1997

Counsel Appeared

J. Ramamurthy with S.N. Sikka, Renu George & B.K. Prasad, for the Appellant : Mukul Mudgal, for the Respondents

JUDGMENT

BY THE COURT :

The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 : (1988) 169 ITR 221 (SC) : TC 9R.456.

In that view of the matter, the judgment under appeal is set aside. The appeals are allowed. There will be no order as to costs.

[Citation :249 ITR 342]

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