Case Laws Analysis Distinguished Loknath Chowdhury v. Commissioner of Income Tax 1985 TaxPub(DT) 1032 (Cal-HC) Relied on Commissioner of Wealth Tax v. Chhatrshal Sinhji D. Zala 1982 TaxPub(DT) 0620 (Guj-HC) Followed on Purushottam Das Bangur v. Income Tax Officer & Anr. 1980 TaxPub(DT) 0861 (Raj-HC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1156 (Raj-HC) : (1984) 148 ITR 0452 : (1984) 040 CTR 0062 : (1984) 019 TAXMAN 0231SarojDevi & Ors. v. Wealth Tax Officer, Churu SUBSCRIBE FOR FULL CONTENT