2001 (2) TMI 57 - HC - Income Tax

Extract:
.......ction that has been issued by the Revenue inasmuch as part of the revenue realisable by the assessee is required to be diverted by the subscriber to the Revenue by reason of the impugned order even when the law does not impose such a requirement. The writ petitions are, therefore, allowed with costs in the sum of Rs. 2,000 in each of the petitions.