Case Laws Analysis Relied on Om Parkash v. CIT 1986 TaxPub(DT) 0705 (P&H-HC) Relied on R. Dalmia v. CIT 1978 TaxPub(DT) 0386 (Del-HC) Applied on Velji Deoraj & Co. v. CIT 1968 TaxPub(DT) 0265 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1030 (Raj-HC) : (2001) 252 ITR 0528 : (2001) 171 CTR 0135 : (2001) 117 TAXMAN 0613CIT v. Rao Raja Hanut SinghINCOME TAX SUBSCRIBE FOR FULL CONTENT