J.G. Chitre, J.

1. Shri Bagadia placed reliance on the judgment of the Supreme Court in the matter of Beharilal Ramcharan v.Income Tax Officer, Spl. Circle 'B' Ward, Kanpurand Anr., reported in (1981) 131 I.T.R. 29 and submitted that it was the duly of PRO to follow the guidelines given by the Supreme Court by its observations in the judgment of Beharilal's case (supra). Shri Bagadia submitted that learned Single Judge has not taken into consideration these observations which are binding on every Court and every judicial and quasi-judicial authority. He submitted that on account of this omission on the important aspect the judgment which has been pronounced by the learned Single Judge will have to be treated as incorrect and illegal. He submitted that it be set-aside by passing appropriate judgment and order.

2. Shri Patankar vehemently opposed the submissions of Shri Bagadia and submitted that the learned Single Judge has considered the observations of the Supreme Court in Beharilal's case (supra) and has come to a right conclusion after adverting its attention to necessary facets of the case. He submitted that sufficient opportunity was given to the appellants and, therefore,