Income-Tax Officer, A-Ward, ... vs B. Appa Rao on 23 January, 1987
8. The scope of proceedings under Order 21, rules 58 and 63, has been considered in Smt. Tarubala Saha v. Nath Bank Ltd. [1972] 42 Comp Cas 588 (Cal); [1972] Tax LR 1918 (Cal), after relying upon the decision in Kalyan Peoples' Co-operative Bank Ltd. v. Dulhanbibi Aqual Aminsaheb Patil, . It has been observed as follows (1972 Tax LR para 18 at page 1922) :