Case Laws Analysis Concurred with Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1977 TaxPub(DT) 0741 (All-HC) Affirmed Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Distinguished Biju Patnaik v. Income Tax Officer 1976 TaxPub(DT) 0247 (Cal-HC) Followed Girindranath Paul v. Income Tax Officer & Ors. 1975 TaxPub(DT) 0065 (Cal-HC) Overruled on Lakhmani Mewal Das v. Income Tax Officer & Ors. 1972 TaxPub(DT) 0023 (Cal-HC) Followed on Sheo Nath Singh v. Appellate Assistant CIT 1971 TaxPub(DT) 0362 (SC) Followed on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Distinguished on Sowdagar Ahmed Khan v. Income Tax Officer 1968 TaxPub(DT) 0315 (SC) Distinguished on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Distinguished on Income Tax Officer v. Bachu Lal Kapoor 1966 TaxPub(DT) 0291 (SC) Distinguished on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMatter No. 326 of 19671975 TaxPub(DT) 0016 (Cal-HC) : (1975) 099 ITR 0296LakhmaniMewal Das v. Income-Tax Officer, 'I' Ward, District VI, And Ors. SUBSCRIBE FOR FULL CONTENT