Commissioner Of Income-Tax vs Haripal Singh on 28 November, 1996
3. The only argument advanced by Shri S. S. Mahajan, learned counsel for the appellant, is that the view taken by the Tribunal is contrary to the decision of the Full Bench of this court in CIT v. Amrit Sports Industries [1983] 144 ITR 113 and two decisions of the Division Bench in CIT v. Mela Singh [1986] 161 ITR 78 (P & H) and CIT v. Ganesha Mal [1996] 219 ITR 271 (P & H).