Case Laws Analysis Applied on Smt. Prabha Rajya Lakshmi v. Wealth Tax Officer & Anr. 1983 TaxPub(DT) 0820 (MP-HC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Misc. Petn. No. 1053 of 19882000 TaxPub(DT) 1381 (MP-HC) : (2000) 245 ITR 0277 : (2000) 162 CTR 0386 : (2000) 113 TAXMAN 0006Dr. Santosh Kumar Dey (Decd.) Through LR v. Income Tax Officer SUBSCRIBE FOR FULL CONTENT