2001 (10) TMI 3

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....as 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 Commissioner of Income-tax v. Ruchi Associates (P.) Ltd. The case of the petitioner is that an appeal was filed by the assessee emanating from the order passed by the Commissioner of Income-tax, Delhi, on Dece....

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....ment 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 against a judgment of the Andhra Pradesh High Court in Ashok Biscuit Works v. ITO [1988] 171 ITR 300. 2 I have heard learned counsel for the parties. I am of the view that the view taken by the Punjab and Haryana High Cour....