Case Laws Analysis Applied on ONGC Ltd. CPF Trust v. ITO 2008 TaxPub(DT) 2011 (Del-Trib) Relied Peico Electronics & Electricals Ltd. v. Deputy CIT & Ors. 2005 TaxPub(DT) 0449 (Cal-HC) Applied Vijay Mallya v. Assistant CIT 2003 TaxPub(DT) 1290 (Cal-HC) Followed Amir Uddin v. Income Tax Officer & Anr. 2001 TaxPub(DT) 1044 (MP-HC) Applied CIT v. Om Prakash Etc. Etc. 1999 TaxPub(DT) 1373 (SC) Approved CIT v. Om Prakash Etc. Etc. 1999 TaxPub(DT) 1373 (SC) Applied India Forge & Drop Stampings Ltd. v. CIT 1998 TaxPub(DT) 0461 (Mad-HC) Followed CIT v. Baidyanath Prasad Agrawal 1996 TaxPub(DT) 0162 (Pat-HC) Followed Batuk Nath Bhattacharjee v. Commissioner of Gift Tax 1996 TaxPub(DT) 0129 (Cal-HC) Relied Nilagiri Engineering Co-Operative Society Ltd. v. CIT & Ors. 1994 TaxPub(DT) 1146 (Ori-HC) Followed CIT v. Harbhajan Lal Etc. Etc 1993 TaxPub(DT) 1507 (SC) Relied Commissioner of Wealth Tax v. Gordhanbhai Jethabhai Patel 1993 TaxPub(DT) 0719 (Guj-HC) Applied Raja Mookherjee & Ors. v. Wealth Tax Officer & Ors 1993 TaxPub(DT) 0238 (Cal-HC) Distinguished CIT v. Income Tax Appellate Tribunal & Anr. 1992 TaxPub(DT) 0888 (Ori-HC) Distinguished CIT v. Globe Transport Corporation 1992 TaxPub(DT) 0290 (Raj-HC) Relied Bharat Commerce and Industries Ltd. v. Union of India & Ors. 1991 TaxPub(DT) 0481 (Del-HC) Relied CIT v. Abhay Kumar 1989 TaxPub(DT) 0262 (Raj-HC) Followed National Tractor Company v. Income Tax Officer & Ors. 1983 TaxPub(DT) 1352 (P&H-HC) Relied Ali Shah v. Tax Recovery Officer 1980 TaxPub(DT) 0470 (J&K-HC) Followed Income Tax Officer & Ors. v. R.L. Rajghoria 1979 TaxPub(DT) 0540 (Cal-HC) Distinguished R.L. Rajgharia v. Income Tax Officer & Ors. 1977 TaxPub(DT) 0377 (Cal-HC) Applied Kundan Lal Behari Lal v. Commissioner of Wealth Tax 1975 TaxPub(DT) 0036 (All-HC) Applied on N.V. Narendranath v. Commissioner of Wealth Tax 1969 TaxPub(DT) 0353 (SC) Applied on Gowli Buddanna v. CIT 1966 TaxPub(DT) 0317 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1970 TaxPub(DT) 0391 (SC) : (1970) 078 ITR 0026L. Hirday Narain v. Income Tax Officer, A Ward, Bareilly SUBSCRIBE FOR FULL CONTENT