SUPREME COURT OF INDIA

Before:- S.P. Bharucha, Y.K. Sabharwal and Brijesh Kumar, JJ.

Civil Appeal No. 3655 of 1998. D/d. 19.07.2001.

K.S. Sundaram - Appellant

Versus

Commissioner of Income Tax, Tamil Nadu - Respondent

Where High Court construed the rule - Held, order of High Court unexceptionable.

[Para 1]

ORDER

S.P. Bharucha, J. - We have heard learned counsel for the appellant and read the judgment and order under challenge. We have also read the rule, which the High Court has construed. In our view, the judgment of the High Court is unexceptionable.

2. The civil appeal is dismissed with costs.

.