2006 (10) TMI 457

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..... 10-2006
IT APPEAL NO. 2 OF 2001 - -
Income Tax
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C.N. Ramachandran Nair, And K.M. Joseph, JJ. For the Applicant : P. Balachandran For the Respondent : P.K.R. Menon and George K. George .....

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..... by the creditor. Appellant's case is that creditor is deliberately disowning the transaction. We are unable to accept this contention because once creditor disowns the transaction, it is for the appel .....

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