Case Laws Analysis Relied Jagdish Prasad v. CIT 1976 TaxPub(DT) 0179 (All-HC) Relied C.M. Rajgharia & Anr. v. Income Tax Officer & Ors. 1975 TaxPub(DT) 0170 (Pat-HC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMatter No. 419 of 19681971 TaxPub(DT) 0067 (Cal-HC) : (1971) 080 ITR 0559Indra Co. Ltd. v. Income-tax Officer, Central Circle I, Calcutta.Matter No. 419 of 1968, SUBSCRIBE FOR FULL CONTENT