1992 (2) TMI 67 - HC - Income Tax

Extract:
.......me of the company in the manner in which he has done in the present case. In the premises, the petition is allowed and the rule is made absolute in terms of prayers (a) and (b). The Income-tax Officer is directed to deal afresh with the return of the petitioners in accordance with law. The respondent to pay to the petitioners costs of the petition.