2000 INSC 1219
                                        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 The amount kept by the Revenue in a fixed deposit in a national bank may now be withdrawn by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.