Case Laws Analysis Distinguished R. Kakkar Glass & Crockery House v. CIT 2002 TaxPub(DT) 1213 (P&H-HC) Set aside Income Tax Officer v. Saradbhai M. Lakhani & Anr. 2000 TaxPub(DT) 0515 (SC) Reversed Income Tax Officer v. Saradbhai M. Lakhani & Anr. 2000 TaxPub(DT) 0515 (SC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Civil Appln. Nos. 3827 & 3829 of 19971998 TaxPub(DT) 1040 (Guj-HC) : (1998) 231 ITR 0779 : (1998) 145 CTR 0110Saradbhai M. Lakhani v. Income Tax Officer SUBSCRIBE FOR FULL CONTENT