Case Laws Analysis Followed on Harbans Singh v. Union of India & Ors. 1988 TaxPub(DT) 0504 (P&H-HC) Distinguished on R.I. Chadha & Ors. v. Income Tax Officer 1987 TaxPub(DT) 1516 (P&H-HC) Relied on Ashvin Kumar Vadilal Patel v. S. Rajguru & Anr. 1987 TaxPub(DT) 0585 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 1329 (P&H-HC) : (1993) 204 ITR 0450 : (1992) 107 CTR 0061 : (1993) 066 TAXMAN 0170Shakti Metal Box & Anr. v. Union of India SUBSCRIBE FOR FULL CONTENT