Case Laws Analysis Distinguished on Desh Raj Udyog v. ITO 2009 TaxPub(DT) 2011 (All-HC) Relied on CIT & Anr. v. Foramer France 2003 TaxPub(DT) 0933 (SC) Relied on Foramer v. CIT & Anr. 2001 TaxPub(DT) 0564 (All-HC) Relied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Relied on CIT v. Bhanji Lavji 1971 TaxPub(DT) 0315 (SC) Relied on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Relied on CIT v. Burlop Dealers Ltd. 1971 TaxPub(DT) 0313 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Misc. Writ Petn. No. 387 of 19902004 TaxPub(DT) 1602 (All-HC) : (2004) 269 ITR 0040 : (2004) 188 CTR 0527 : (2004) 140 TAXMAN 0034J.P. Bajpai (HUF) v. CIT & Anr. INCOME TAX SUBSCRIBE FOR FULL CONTENT