Gurbux Rai Harbux Rai vs Commissioner Of Income Tax, U.P. on 22 May, 1964
Raja Mohan Raja Bahadur v. Commissioner of Income-tax was governed by post-1948 section 34. In the case of Jawahar Lal Mani Ram the order resulting in escape of income was itself held to be wrong by the appellate and the decision that it was wrong was held to be information leading to the discovery of escape.