IRWIN ALMEIDA Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE , returnable forthwith.

(2.) MR . Taleyarkhan on behalf of respondents Nos. 1 to 3 and Mr. Batia on behalf of respondent No. 4 waive service.

(3.) BY this petition filed under article 226 of the Constitution of India, the petitioners are challenging the legality of the order passed by the Deputy Commissioner of Income -tax, Appropriate Authority, Bombay, and communicated to the petitioners by letter dated December 18, 1990. A copy of the letter is annexed as exhibit 'E' to the petition. The facts giving rise to the passing of the order are not in dispute and are required to be briefly stated to appreciate the grievance of the petitioner.