Case Laws Analysis Followed on Asstt. CIT v. Rajendra Kumar 2009 TaxPub(DT) 0396 (Del-Trib) Impliedly approved Mahadeo Prasad Rais (Decd) v. Income Tax Officer & Anr. 1991 TaxPub(DT) 1575 (SC) Relied CIT v. G. Viswanatham 1988 TaxPub(DT) 0838 (AP-HC) Followed T.M. Kousali v. Income Tax Officer 1985 TaxPub(DT) 0405 (Karn-HC) Followed CIT v. Ess Ess Kay Engineering Co. (P) Ltd. 1982 TaxPub(DT) 0549 (P&H-HC) Followed Ganga Saran & Sons (HUF) v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0612 (Del-HC) Dissented CIT v. T.P. Asrani 1980 TaxPub(DT) 0535 (Bom-HC) Dissented on CIT v. T.P. Asrani 1980 TaxPub(DT) 0535 (Bom-HC) Relied on CIT v. Singh Engineering Works (P) Ltd. 1970 TaxPub(DT) 0396 (SC) Relied on Jain Brors. & Ors. v. Union of India & Ors 1970 TaxPub(DT) 0246 (SC) Reversed on Eastern Coal Co. Ltd. v. Income Tax Officer & Ors. 1970 TaxPub(DT) 0219 (Cal-HC) Set aside on Eastern Coal Co. Ltd. v. Income Tax Officer & Ors. 1970 TaxPub(DT) 0219 (Cal-HC) Relied on CIT v. Kallu Babu Lalchand 1969 TaxPub(DT) 0324 (Cal-HC) Relied on Kalawati Devi Harlalka v. CIT & Ors. 1967 TaxPub(DT) 0363 (SC) Relied on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Relied on CIT v. Girdhardas & Co. (P) Ltd. 1967 TaxPub(DT) 0214 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1975 TaxPub(DT) 0129 (Cal-HC) : (1975) 101 ITR 0477Income-Tax Officer, 'A' Ward, Companies District II, And Ors v. Eastern Coal Co. Ltd. (In Liquidation) SUBSCRIBE FOR FULL CONTENT