JUDGMENT :- The question has been rightly answered by the High Court in the order under challenge. The decision of the High Court accords with the view taken by this Court in Biharilal Jaiswal v. Commissioner of Income-tax, (1996) 1 SCC 443 : and followed in Motilal Chunnilal (Tak) v. Commissioner of Income-tax, (1998) 234 ITR 472. 1995 AIR SCW 4587 2. The appeal is dismissed. 3. No order as to costs. Appeal dismissed. FOR CITATION : AIR 2001 SC 3506