Case Laws Analysis Followed Competent Authority & Ors. v. Smt. Bani Roy Chowdhury & Ors. 1981 TaxPub(DT) 0920 (Cal-HC) Followed on Tube Mill (India) (P) Ltd. & Anr. v. Inspecting Assistant Commissioner & Anr. 1980 TaxPub(DT) 0504 (Cal-HC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Rule No. 590 (W) of 19741980 TaxPub(DT) 0693 (Cal-HC) : (1980) 126 ITR 0310 : (1980) 016 CTR 0075 : (1980) 004 TAXMAN 0109Raibahadur G.V. Swaika Estate P. Ltd. & Ors. v. M.N. Tewari & Ors. SUBSCRIBE FOR FULL CONTENT