- (1.) Having regard to the decision of this court in M. Ct. Muthiah V/s. Controller of Estate Duly [1986] 161 ITR 768, this appeal is allowed. Counsel for the appellant is allowed to withdraw the relief No. (ii) in C.M.P. No. 30393 of 1986 as he proposes to claim that relief in another forum.
(2.) The civil miscellaneous petition and the Caviler disposed of accordingly. There will be no order as to costs.;