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The Tax Publishers1962 TaxPub(DT) 0268 (SC) : (1962) 044 ITR 0809Income-Tax Officer, v Circle, Madras, & Anr. v. S.K. HabibullahCivil Appeals Nos. 557 and 558 of 1960. Appeals from the judgment and order of the Madras High Court dated 10th April, 1957, in W.P. No. 952 of 1955. The judgment of the High Court is reported as S.K. Habibullah v. Income-tax Officer, V Circle, Madras [1957] 32 I.T.R. 369 (Mad.)
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