Case Laws Analysis Followed Jagdish Prasad v. CIT 1976 TaxPub(DT) 0179 (All-HC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Misc. Writ No. 2622 of 19641966 TaxPub(DT) 0035 (All-HC) : (1966) 061 ITR 0120Govind Ram v. Income-Tax Officer, C-Ward, Allahabad.Civil Miscellaneous Writ No. 2622 of 1964 SUBSCRIBE FOR FULL CONTENT