Divine Infracon Private Limited vs Deputy Commissioner Of Income Tax ... on 9 September, 2024
18. Dealing with an identical issue, this Court in the case of
Mahashay Chunnilal vs. Deputy Commissioner of Income-Tax and
Others (2014) SSC OnLine Del 561, while referring to the decisions
of the Supreme Court in Bawa Abhai Singh (supra) and Dhariya
Construction Company (supra) observed as under:-