Case Laws Analysis Relied on Asstt. CIT v. Mangalam Publications 2009 TaxPub(DT) 1836 (Coch-Trib) Relied Amiya Sales & Industries & Anr. v. Assistant CIT & Ors. 2005 TaxPub(DT) 0928 (Cal-HC) Relied on Bata India Ltd. v. Inspecting Assistant CIT & Ors. 2001 TaxPub(DT) 0921 (Cal-HC) Relied on Sri Krishna (P) Ltd. Etc. v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1220 (SC) Relied on Coates of India Ltd. v. Deputy CIT & Ors 1995 TaxPub(DT) 0542 (Cal-HC) Relied on C.B. Gautam v. Union of India & Ors. 1993 TaxPub(DT) 0887 (SC) Relied on Mohindra Mohan Sirkar v. Income Tax Officer & Anr. 1978 TaxPub(DT) 0539 (Cal-HC) Relied on CIT v. Burlop Dealers Ltd. 1971 TaxPub(DT) 0313 (SC) Relied on CIT v. M.K.K.R. Muthukaruppan Chettiar 1970 TaxPub(DT) 0215 (SC) Relied on State of Assam & Anr. v. Deva Prasad Barua & Anr. 1970 TaxPub(DT) 0021 (SC) Relied on Estate of The Late A.M.K.M. Karuppan Chettiar v. CIT 1969 TaxPub(DT) 0157 (SC) Relied on Bidu Bhusan Sarcar v. CIT 1966 TaxPub(DT) 0003 (Cal-HC) Relied on CIT v. S. Raman Chettiar 1965 TaxPub(DT) 0210 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1323 (Cal-HC) : (2003) 263 ITR 0402 : (2003) 183 CTR 0124 : (2003) 131 TAXMAN 0751C.E.S.C. Ltd. & Anr. v. Dy. CIT (No. 2) & Ors. CONSTITUTION OF INDIA SUBSCRIBE FOR FULL CONTENT