1991 (12) TMI 42 - ANDHRA PRADESH HIGH COURT - Income Tax

Extract:
.......plications and referred cases have been disposed of on the basis of Sahney s case 1985 152 ITR 39 (AP) and it is not desirable that the matter is reopened at this distance of time. We agree with these submissions and, therefore, answer the second question in favour of the Revenue and against the assessee. Parties will suffer their respective costs.