Case Laws Analysis Relied on Shanti Ram Mehata v. Asstt. CIT 2009 TaxPub(DT) 1538 (Kol-Trib) Followed Janta Metal Supply Co. v. CIT 1992 TaxPub(DT) 0345 (All-HC) Approved Attar Singh Gurmukh Singh Etc. v. Income Tax Officer 1991 TaxPub(DT) 1528 (SC) Relied Attar Singh Gurmukh Singh v. Income Tax Officer 1982 TaxPub(DT) 0164 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersAppeal No. 3416 of 1969, 4603 of 19701973 TaxPub(DT) 0051 (AP-HC) : (1973) 092 ITR 0519Mudiam Oil Co. & Ors v. Income-Tax Officer & Ors.Writ Petitions Nos. 3416 of 1969 and 4603 of 1970 SUBSCRIBE FOR FULL CONTENT