1999 (2) TMI 36

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....orrectness of the order passed by the Deputy Commissioner of Income-tax (Assessment), Special Range, Trivandrum (first respondent), dated December 1, 1993, a copy of the same is marked as exhibit P-8. The second respondent, which is a private limited company, proposed to sell some property in favour of the petitioners herein. As the sale consideration exceeded rupees two lakhs, as required under ....

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....s did not issue such certificate. Now, before this court, learned counsel for the petitioners submits that the impugned order is liable to be set aside on the simple ground that the first respondent in passing such an order has not assigned any reason. Of course, there is some substance in the contention raised by the petitioners' counsel. But, at the same time, this court has to take note of the....