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1987 (7) TMI 29

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....urt - HC (Judgement / Order / Decisions)<br>Dated:- 24-7-1987<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : S. P. GOYAL., D. S. TEWATIA., M. R. AGNIHOTRI&nbsp; JUDGMENT S. P. GOYAL J.-Leave to fil....

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.... wholly proceeds on the rule of law laid down by the Supreme Court in two of its decisions in Jose Da Costa v. Bascora Sadashiva Sinai Narcornin, AIR 1975 SC 1843 and New India Insurance Co. Ltd. v. S....