SUPREME COURT OF INDIA

 

Appropriate Authority

 

Vs.

 

Vijay Kumar Sharma

 

(S.P. Bharucha, D.P. Mohapatra and S.N. Phukan JJ.)

 

16.11.2000

 

ORDER

 

1. There has been so gross a breach of principles of natural justice in this case that the High Court (see (1996) 220 ITR 509 (All)), was right in setting aside the order on that count and not giving consideration to remitting the matter.

 

2. The civil appeal is dismissed with costs.

 

3. The amount kept by the Revenue in a fixed deposit in a national bank may now be withdrawn by them.