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Petitioner: COMMISSIONER OF WEALTH TAX VS Respondent: SHEO KUMAR GUPTA
Court Name: Supreme Court of India Judge(s): Kuldip Singh, S. P. Bharucha Title: COMMISSIONER OF WEALTH TAX vs SHEO KUMAR GUPTA Case No.: Civil Appeals Nos. 1544 and 1545 of 1977 Date of Judgment:1993-02-24 Reported As: 1993 PTD 1590 Result: Appeals dismissed
JUDGMENT
JUDGMENT ' Learned counsel for the appellant fairly states that the point involved in this appeal is covered against the appellant by the judgment of this Court in CWT v. B.K. Sharma (1991) 187 ITR 325. ' In view of the judgment in B.K. Sharma's case (1991) 187 ITR 325 (SC) and for the reasons recorded therein, we dismiss this appeal. No costs.