Case Laws Analysis Distinguished on ITL Fabrics P. Ltd. v. Asstt. CIT 2012 TaxPub(DT) 2964 (Mum-Trib) Relied on Apollo Hospitals Enterprise Ltd. v. Asstt. CIT 2008 TaxPub(DT) 2072 (Chen-Trib) Relied J.P. Bajpai (HUF) v. CIT & Anr. 2004 TaxPub(DT) 1602 (All-HC) Relied C.E.S.C. Ltd. & Anr. v. Deputy CIT & Ors. 2003 TaxPub(DT) 1323 (Cal-HC) Relied G.N. Shaw (Wine) (P) Ltd. Vs. Income Tax Officer & Anr. v. 2003 TaxPub(DT) 0275 (Cal-HC) Applied Pala Marketing Co-Operative Society Ltd. v. State of Kerala & Anr. 1999 TaxPub(DT) 0933 (Ker-HC) Distinguished P.K. Haldar & Co. v. CIT & Ors. 1999 TaxPub(DT) 0827 (Pat-HC) Distinguished Sri Krishna (P) Ltd. Etc. v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1220 (SC) Relied Dhanaraj Singh & Co. v. CIT & Anr. 1996 TaxPub(DT) 0093 (Pat-HC) Explained Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Relied CIT v. Akbar Ali Jummabhai 1992 TaxPub(DT) 1397 (Guj-HC) Applied V.I.P. Industries Ltd. v. Inspecting Assistant Commissioner & Anr. 1991 TaxPub(DT) 0413 (Bom-HC) Relied Nirmalkumar Ashokkumar & Anr. v. K.V. Gopi, Income Tax Officer & Anr. 1991 TaxPub(DT) 0381 (Bom-HC) Relied Naga Hills Tea Company Ltd. v. Income Tax Officer 1989 TaxPub(DT) 1264 (Cal-HC) Relied Ujagar Prints v. Union of India & Ors. 1989 TaxPub(DT) 0567 (SC) Followed Basanta Ram Kedarnath v. Income Tax Officer 1987 TaxPub(DT) 0418 (Cal-HC) Followed Income Tax Officer v. Basanta Ram Kedarnath 1986 TaxPub(DT) 1111 (Cal-HC) Distinguished Punjab Produce & Trading Co. Ltd. v. CIT 1984 TaxPub(DT) 0234 (Cal-HC) Relied Aryodaya Spinning & Weaving Co. Ltd. v. Income Tax Officer 1983 TaxPub(DT) 1288 (Guj-HC) Relied Magni Ram Baijnath v. Central Board of Direct Taxes 1983 TaxPub(DT) 0978 (Pat-HC) Distinguished CIT v. Ess Ess Kay Engineering Co. (P) Ltd. 1982 TaxPub(DT) 0549 (P&H-HC) Followed Asa John Devinathan & Anr. v. Additional CIT 1980 TaxPub(DT) 0634 (Mad-HC) Distinguished H.A. Nanji & Co. v. Income Tax Officer 1979 TaxPub(DT) 1041 (Cal-HC) Applied Income Tax Officer v. Madnani Engineering Works Ltd. 1979 TaxPub(DT) 0864 (SC) Distinguished Income Tax Officer & Ors. v. Mahadeo Lal Tulsyan 1978 TaxPub(DT) 0537 (Cal-HC) Relied Income Tax Officer & Ors. v. Selected Dalurband Coal Co. (P) Ltd. 1978 TaxPub(DT) 0462 (Cal-HC) Distinguished Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1977 TaxPub(DT) 0741 (All-HC) Relied Gujarat Ginning & Mfg. Co. Ltd. v. CIT 1977 TaxPub(DT) 0500 (Guj-HC) Followed Govinda Choudhury & Sons v. Income Tax Officer & Ors. 1977 TaxPub(DT) 0332 (Ori-HC) Relied CIT v. Sri Bihariji Mills Ltd. 1976 TaxPub(DT) 0356 (Pat-HC) Distinguished T.S. Santhanam v. Expenditure Tax Officer 1976 TaxPub(DT) 0349 (Mad-HC) Applied Bhadarmal Hazarimal v. Income Tax Officer 1975 TaxPub(DT) 0151 (Gau-HC) Distinguished Kerorimull & Co. v. Income Tax Officer & Ors. 1974 TaxPub(DT) 0271 (Cal-HC) Applied Shriyans Prasad Jain v. R.K. Bhalla, Income Tax Officer 1974 TaxPub(DT) 0229 (Bom-HC) Followed Poonjabhai Vanmalidas & Sons (HUF) v. CIT 1974 TaxPub(DT) 0114 (Guj-HC) Distinguished M. Varadarajulu v. Income Tax Officer 1974 TaxPub(DT) 0106 (Mad-HC) Applied CIT v. Hajee C.M. Abdul Rahiman Khan 1973 TaxPub(DT) 0171 (Mys-HC) Applied Union Carbide (India) Ltd. v. Income Tax Officer & Ors. 1973 TaxPub(DT) 0036 (Cal-HC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0313 (SC) : (1971) 079 ITR 0609Commissioner of Income Tax, Calcutta v. Burlop Dealers Ltd. SUBSCRIBE FOR FULL CONTENT