1992 (2) TMI 2

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.... Commissioners of Income-tax, Delhi-IX and X, had passed orders under section 132(12) allowing petitions filed by the appellant to release the pay orders in question to the appellant (subject to bank guarantee in respect of a small amount with which we are not here concerned). There were two orders to this effect dated November 27, 1989, and December 15, 1989. Subsequently, one of the Commissioner....

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....ration of the position in view of the fact that S. K. Aggarwal's assessment has been set aside. There are also, according to the appellant, certain other facts which have to be placed before the Commissioner of Income-tax in connection with the above matter. Having regard to all these circumstances, we are of the opinion that the best course is to set aside the order of the High Court as well a....