Case Laws Analysis Distinguished CIT v. Goswami Smt. Chandralata Bahuji 1980 TaxPub(DT) 0404 (Raj-HC) Relied CIT v. Chandi Prasad Khetan 1979 TaxPub(DT) 0778 (Raj-HC) Relied on Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Relied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 0453 (Raj-HC) : (1979) 120 ITR 0309Commissioner of Income-Tax, Jodhpur v. Smt. SatnamMalik SUBSCRIBE FOR FULL CONTENT