Case Laws Analysis Distinguished on A.S. Khader Ismail v. Income Tax Officer 1963 TaxPub(DT) 0011 (Mad-HC) Relied on Brindaban Chandra Basak v. Income Tax Officer 1962 TaxPub(DT) 0239 (Cal-HC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Relied on V.R. Indurkar & Ors. v. Pravinchandra Hemchand 1958 TaxPub(DT) 0063 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1965 TaxPub(DT) 0054 (All-HC) : (1965) 057 ITR 0583DurgaPrasad & Anr. v. ITO, A-Ward, Muzaffarnagar, & Anr. SUBSCRIBE FOR FULL CONTENT