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Prakasho Devi Saria, Siliguri vs D.C.I.T., Circle - 3(1), Siliguri, ... on 17 May, 2019

Prakasho Devi Saria 8 ITA No. 2360/Kol/17 Prakasho Devi Saria Ld. 'DR' placed reliance on the decision of the jurisdictional High Court in the case of Somnath Maini V CIT (2008) 3061TR 414 (P&H) and Balbir Chand Maini V CIT & another (2012) 340 ITR 161 (P&H) and contended that the issue in question is covered by these decisions. We have carefully perused and considered the facts and the ratio of the decisions of the jurisdictional High Court, in the case of Balbir Chand Maini (supra) and Somnath Maini V CIT (supra) and found that the facts of the present case are squarely covered by this decision.
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