1988 (1) TMI 29 - MADRAS HIGH COURT

Extract:
.......-This writ petition is allowed and the impugned assessment order is quashed. W.P. No. 9283 of 1984.-This writ petition is allowed and the petitioner is granted a declaration that the provisions of section 171(9) of the Income-tax Act, 1961, are unconstitutional. In the circumstances of the case, we make no order as to costs in these writ petitions.