2001 (12) TMI 50 - PUNJAB AND HARYANA HIGH COURT

Extract:
.......t, dissented from the view expressed in Jaideep Industries case 1989 180 ITR 81 (P and H). That apart, in Shanzedanand Charity Trust s case 1997 228 ITR 292 (P and H), the Division Bench, took the view that section 12A of the Act cannot be read as mandatory. The appeal may now be listed before the Division Bench for disposal in accordance with law.