Case Laws Analysis Followed Hynoup Food & Oil Industries Ltd. V. Asstt. CIT 2008 TaxPub(DT) 2138 (Guj-HC) Relied Sri Nath Suresh Chand Ram Naresh v. CIT 2006 TaxPub(DT) 0130 (All-HC) Relied CIT v. Smt. P.K. Noorjahan 1999 TaxPub(DT) 0080 (SC) Applied Sumati Dayal v. CIT 1995 TaxPub(DT) 1173 (SC) Relied CIT v. Hindusthan Steel Ltd. 1989 TaxPub(DT) 0980 (Cal-HC) Relied P.N. Sasikumar & Ors. v. CIT 1988 TaxPub(DT) 0389 (Ker-HC) Relied CIT v. Sheo Kumari Devi 1986 TaxPub(DT) 0821 (Pat-HC) Relied CIT v. N. Ch. R. Row & Co. 1983 TaxPub(DT) 0714 (Cal-HC) Relied New Bank of India Ltd. v. Income Tax Officer 1982 TaxPub(DT) 0156 (Del-HC) Relied Rama Devi Agarwalla & Ors. v. CIT 1979 TaxPub(DT) 0327 (Cal-HC) Relied Jai Hanuman Trading Co. (P) Ltd. v. CIT 1977 TaxPub(DT) 0891 (P&H-HC) Relied Ravinder Narain v. Income Tax Officer & Ors. 1974 TaxPub(DT) 0400 (Del-HC) Applied CIT v. Durga Prasad More 1971 TaxPub(DT) 0375 (SC) Relied Kikabhai Abdulali v. Income Tax Appellate Tribunal & Ors. 1957 TaxPub(DT) 0008 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 270 (Agra) of 20062009 TaxPub(DT) 1611 (Agra-Trib) : (2009) 026 DTR 0219 SUBSCRIBE FOR FULL CONTENT