Union Of India (Uoi) vs Ajit Jain And Anr. on 16 January, 2003 Equivalent citations: (2003)181CTR(SC)22, [2003]260ITR80(SC) Bench: Ruma Pal, B.N. Srikrishna ORDER 1. We see no reason to interfere with the decision of the High Court (see [2000] 242 ITR 302). Accordingly, the civil appeal is dismissed. There shall be no order as to costs. Union Of India (Uoi) vs Ajit Jain And Anr. on 16 January, 2003  1