TANGIRALA RAMASARMA Vs. STATE

JUDGEMENT

(1.) 1. In this case, the application is filed by a resident of India under Section 245Q(1) of the IT Act, 1961 (for short 'the Act'). In column No. 8 of the application meant for stating the question on which the ruling is sought, the applicant stated thus :

(2.) The notice was issued on 17th Sept., 2004. In response to the said notice, the applicant sent his reply which reads thus :

(3.) TO appreciate the first point it is necessary to refer to Section 245N(a) which reads as follows :