Case Laws Analysis Distinguished Smt. Daljeet Kaur v. CIT 1990 TaxPub(DT) 0552 (Gau-HC) Followed CIT v. Happy Medical Stores 1990 TaxPub(DT) 0543 (Pat-HC) Followed CIT v. Smt. Bibi Zaibunnisa 1990 TaxPub(DT) 0496 (Pat-HC) Followed CIT v. Smt. Krishna Devi 1989 TaxPub(DT) 0248 (Pat-HC) Followed CIT v. Geeta Devi Agarwal 1988 TaxPub(DT) 1291 (Pat-HC) Followed CIT v. Smt. Manju Didhoria 1988 TaxPub(DT) 1121 (Pat-HC) Distinguished on CIT v. Kashi Nath & Co. 1988 TaxPub(DT) 0291 (All-HC) Followed on CIT v. Smt. Rambha Devi 1987 TaxPub(DT) 0778 (Pat-HC) Followed on CIT v. Pushpa Devi 1987 TaxPub(DT) 0609 (Pat-HC) Distinguished on CIT v. Shantilal Agarwalla 1983 TaxPub(DT) 1333 (Pat-HC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Relied on Shakuntala Devi v. CIT 1971 TaxPub(DT) 0231 (Cal-HC) Relied on Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) Distinguished on S.N. Ganguly v. CIT 1953 TaxPub(DT) 0068 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 1122 (Pat-HC) : (1988) 173 ITR 0445 : (1988) 070 CTR 0148 : (1988) 040 TAXMAN 0375 SUBSCRIBE FOR FULL CONTENT