1997 INSC 1220
                                        SUPREME COURT OF INDIA
                                           Commissioner of Income-Tax
                                                           Vs.
                                           Lachhman Das Veerabhandas
                                              (S Sen and S Quadri JJ.)
                                                      18.12.1997
                                                       ORDER

1. The civil appeal is dismissed. There shall be no order as to costs.