Case Laws Analysis Distinguished on Dr. Jagannath Mishra v. CIT & Ors. 2002 TaxPub(DT) 0493 (Pat-HC) Distinguished on Sri Krishna (P) Ltd. Etc. v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1220 (SC) Relied on Orient Beverages Ltd. v. Income Tax Officer & Ors. 1994 TaxPub(DT) 1045 (Cal-HC) Distinguished on Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Relied on Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Relied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (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 Dunlop Rubber Company Ltd. v. Income Tax Officer 1971 TaxPub(DT) 0115 (Cal-HC) Relied on Modi Spinning & Weaving Mills Co. Ltd. v. Income Tax Officer 1970 TaxPub(DT) 0065 (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) 0275 (Cal-HC) : (2003) 260 ITR 0513 : (2003) 183 CTR 0528 : (2003) 133 TAXMAN 0619G.N. Shaw (Wine) (P) Ltd. v. ITO & Anr. SUBSCRIBE FOR FULL CONTENT