2000 (12) TMI 101

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.... K. N. Shukla, Senior Advocate (Shashi Kiran , S. K. Dwivedi and Ms. Sushma Suri, Advocates) For the Respondents: Manoj Arora and Ms. Hemantika Wahi, Advocates ORDER The order under challenge in this appeal by the Revenue followed the earlier judgment of the same High Court in the case of Pradip Ramanlal Sheth v. Union of India [1993] 204 ITR 866. Learned counsel for the Revenue states th....