1993 (4) TMI 55 - BOMBAY HIGH COURT

Extract:
.......approve his action and set aside his order. We do not find any infirmity in the above conclusion of the Tribunal. In the light of the foregoing discussion, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue. Under the facts and circumstances of the case, we make no order as to costs.