Ras Bihari Bansal, Prop. Bansal And Co. vs The Commissioenr Of Income Tax ... on 30 April, 2007
He has relied upon the decision of Hon'ble Punjab and Haryana
3
MA No. 54/JP/2019
ITO vs. Shri Kailash Chand Bangur
High Court in case of CIT vs. M/s Vardhman Spinning 93 Taxman 453
as well as decision of Hon'ble Delhi High Court in case of Shri Ras Bihari
Bansal vs. CIT 170 taxman 31.