Case Laws Analysis Relied Badal Choudhury v. Income Tax Officer & Ors. 2001 TaxPub(DT) 0827 (Cal-HC) Relied on Lokendra Singh v. Income Tax Officer 1981 TaxPub(DT) 0711 (MP-HC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMisc. Civil Case No. 245 of 19791983 TaxPub(DT) 0468 (MP-HC) : (1983) 140 ITR 0211 : (1983) 013 TAXMAN 0284Dinesh Kumar Gordhandas v. Commissioner of Income Tax, M.P.-I SUBSCRIBE FOR FULL CONTENT