1997 (10) TMI 43

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.... by U. P. SINGH C. J.---We have heard counsel for the appellant and Mr. N.R.K. Nair, standing counsel for respondents Nos. 1 to 3. Respondent No. 4 had not filed any counter affidavit in the original petition and no one appeared on behalf of respondent No. 4. We have heard counsel for the parties and perused the judgment of the learned single judge which is a well considered judgment. After ....

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.... Looking at the entire facts of the case, it looks as if the income-tax authorities have unnecessarily granted too much lenience and went into prolonged correspondence with the petitioner and the Government to realise what is legitimately due to them. It looks as if they proceeded on the footing that there was a moratorium and hence they should not take coercive steps. The petitioner should thank ....