Assistant Commissioner Of Income-Tax vs A.S. Wardekar on 31 March, 2000 The Ld. D.R. relied on the decision in the case of S.N.D.P. Yogam v. CIT [1985] 154 ITR 624 : [1987] 32 Taxman 389 (Ker.) wherein it was held that- Income Tax Appellate Tribunal - Kolkata Cites 28 - Cited by 13 - Full Document