appeal by special leave from the judgment and order dated the 3rd june 1969 of the calcutta high companyrt in appeal number 233 of 1968.
t. desai h. s. parihar and i. n. shroff for the respondent.
p. nayar and b. b. ahuja for the appellants.
civil appellate jurisdiction civil appeal number 318 of 1971.
the judgment of the companyrt was delivered by krishna iyer j. this is really a case where litigation would have been avoided had the companycerned income tax officer carried out the directions issued by the appellate assistant companymissioner with quick dispatch to determine the ownership of the deposit in the bank account as between the respondent before us and his nephew madanlal.
