Case Laws Analysis Reversed K. Ravindranathan Nair v. CIT 2001 TaxPub(DT) 0871 (SC) Distinguished on Raghunath Prasad Poddar v. CIT 1973 TaxPub(DT) 0484 (SC) Followed on CIT v. Gemini Cashew Sales Corporation 1967 TaxPub(DT) 0355 (SC) Relied on L.M. Chhabda & Sons v. CIT 1967 TaxPub(DT) 0326 (SC) Relied on Parimisetti Seetharamamma v. CIT 1965 TaxPub(DT) 0318 (SC) Relied on Mahesh Anantrai Pattani & Anr. v. CIT 1961 TaxPub(DT) 0151 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0599 (Ker-HC) : (1985) 152 ITR 0138 : (1984) 043 CTR 0095 : (1985) 020 TAXMAN 0466Commissioner of Income Tax, Kerala-I, Ernakulam v. K. RavindranathanNair SUBSCRIBE FOR FULL CONTENT