Case Laws Analysis Relied on Johri Lal (HUF) v. CIT 1973 TaxPub(DT) 0429 (SC) Relied on Sheo Nath Singh v. Appellate Assistant CIT 1971 TaxPub(DT) 0362 (SC) Relied on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Relied on S. Narayanappa & Ors. v. CIT 1967 TaxPub(DT) 0198 (SC) Relied on Kanji Ranchhod v. CIT 1966 TaxPub(DT) 0204 (Guj-HC) Relied on Income Tax Officer v. Murlidhar Bhagwan Das 1964 TaxPub(DT) 0280 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpl. Jurisdiction Case No. 186 of 19711976 TaxPub(DT) 0224 (Ori-HC) : (1976) 103 ITR 0418Commissioner of Income-Tax, Orissa v. Prafulla Kumar Mallick SUBSCRIBE FOR FULL CONTENT