1997 INSC 0704
                                        SUPREME COURT OF INDIA
                                    Additional Commissioner of Income Tax

                                                           Vs.
                                                     M. Nagappa
                                             (J Verma and B Kirpal JJ.)
                                                      23.07.1997

                                                       ORDER
The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass
Sreeram v. ITO (1988) 169 ITR 221 (SC).
In that view of the matter, the judgment under appeal is set aside. The appeals are allowed. There
will be no order as to costs.