Case Laws Analysis Relied Dr. Shashi Kant Garg v. CIT & Ors. 2006 TaxPub(DT) 0639 (All-HC) Set aside on Simplex Concrete Piles (India) (P) Ltd. v. Deputy CIT 2002 TaxPub(DT) 1119 (Cal-HC) Set aside on Geo Miller & Co. Ltd. v. Deputy CIT 2002 TaxPub(DT) 0937 (Cal-HC) Distinguished on Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Distinguished on Smt. Nirmala Birla & Ors. v. Wealth Tax Officer & Ors. 1976 TaxPub(DT) 0437 (Cal-HC) Distinguished on P. Munirathnam Chetty & P. Satyanarayana Chetty v. Income Tax Officer & Anr. 1975 TaxPub(DT) 0088 (AP-HC) Distinguished on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Relied on Maharaj Kumar Kamal Singh v. CIT 1959 TaxPub(DT) 0075 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1180 (Cal-HC) : (2003) 262 ITR 0605 : (2003) 183 CTR 0047 : (2004) 134 TAXMAN 0074(1) Simplex Concrete Piles (India) Ltd.' (2) Geo Miller & Co. Ltd. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT