1992 (8) TMI 62

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....t was delivered by SRIKRISHNA J. - By this petition, the petitioners challenge an order of the Central Board of Direct Taxes ( hereinafter referred to as " the Board " ) dated January 24, 31, 1986, communicated to the petitioners under cover of the letter dated December 1, 1986, by which the petitioners' application under section 80-0 for approval of an agreement dated October 19, 1982, for ren....

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....titioners had forwarded a copy of the agreement certified by its managing director. In response to this application, the Board addressed a letter dated September 23, 1985, and raised a number of queries. Apart from requesting the Board to give some more time to enable it to submit the information called for, by its letter dated December 10, 1985, the petitioner does not appear to have done anythin....

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.... All other information called for by the Board has already been furnished by the petitioner according to Mr. Bhujle. In these circumstances, we are of the view that the petitioners should be given an opportunity to furnish the original or a notarised copy of the agreement dated October 19, 1982, and to satisfy the Board on the query which had been raised by it. In the result, the order of th....