2001 (10) TMI 3

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..... ed assessee appeal - Crl. M(M) No. 3200 and 4018 of 2001 - - - Dated:- 5-10-2001 - JUDGMENT Crl. M(M) No. 3200/01 and Crl. M. No. 4018/01 : R. S. SODHI J.— Crl. M(M) No. 3200 of 2001 has been filed with a prayer for setting aside the order of the learned Addl. Chief Metropolitan Magistrate dated May 30, 2001, in the criminal complaint titled as Shri S. P. Singh, Assistant Commi .....

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..... judgment of the Supreme Court in G. L. Didwania v. ITO [1997] 224 ITR 687. He further relies upon a judgment of the Punjab and Haryana High Court in CIT v. Prithipal Singh Co. [1990] 183 JTR 69 which judgment has been approved by the Supreme Court. On the other hand, learned counsel for the respondent relies upon an order of the Supreme Court dismissing special leave petition aga .....

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