ORDER :

Ruma Pal, B.N. Srikrishna, JJ.

The assessee who is the appellant in this appeal has challenged the order of the High Court by which the High Court has purported to clarify its earlier order passed in the assessee's writ petition on 21st May, 1993. Before considering the language of the order dated 21st May, 1993, and the interpretation put thereon by the impugned decision, the background in which the order dated 21st May, 1993, was passed is necessary.

2. The appellant had opened a Foreign Currency Non-Resident Account (FCNR)/SDR account in the Indian Overseas Bank, Tolstoy Marg, New Delhi, and had deposited in the same year a total amount of US $ 1,35,405. In September, 1985, the ITO sought to provisionally attach this account under the provisions of Section 281B of the IT Act, 1961, and called upon the appellant to file his return. The appellant filed a 'nil' return which was not accepted by the ITO.

3. The assessment order was passed on 10th Sept., 1985, assessing the appellant's income at Rs. 10,28,928. The tax was levied thereon and penalty imposed and criminal proceedings initiated. The appellant's appeal was dismissed by the CIT (A). The ITO then withdrew the whole amoun