Y.R.Meena, J. - (1.) In this appeal, the appellant has challenged the impugned judgment of the learned single Judge of this Court passed on 25th January,1990.
(2.) The appellant is a Banking Company within the meaning of the Banking Regulation Act,1949. On 18th July 1989, the appellant received a letter dated 16th July, 1979 from the respondent No.1 wherby the Respondent No.1 required the appellant to furnish certain particulars of payments on account of furlough pay, in the financial years 1968-69 to 1976-77 and the relevant assessment years being 1969-70 to 1977-78 made outside India.
(3.) On 13th August, 1979 the appellant again received another letter dated 10th August, 1979 from the Respondent No.1 wherein it has been mentioned that the letter dated 16th July, 1979 be treated as made under section 133(6) of the Income Tax Act, 1961 and reminded that the required information to be furnished within 5(five) days from the date of receipt of the letter dated 10th August, 1979.;