Commissioner Of Income Tax, U.P vs Shah Sadiq And Sons on 14 April, 1987
We are, therefore, of the opinion that the Allahabad
High Court was in error in the view it took in the decision
in Commissioner of Income-tax, Kanpur v. Mangiram Gopi Chand
(supra) but the High Court of Allahabad was fight in the
judgment under appeal and the question was properly an-
swered.