1999 (12) TMI 3

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....K. Sanghi and Manish Pitak, Advocates) ORDER It is contended that Sikkim was not a part of India and at that time the Income-tax Act was not applicable, in respect of the assessment year for which notice was served at New Delhi. Learned counsel for the petitioner relies upon the decision of this court in State of Sikkim v. Surendra Prasad Sharma [1994] AIR 1994 SC 2342. The aforesaid deci....