R.B. Shreeram Durga Prasad & ... vs Settlement Commission (It & Wt) & Anr on 27 January, 1989
(c) In the judgment reported in R.B. Shreeram Durga Prasad and
Fatehchand Nursing Das v. Settlement Commission (IT & WT), [(1989) 1
SCC 628 : 1989 SCC (Tax) 124], the Apex Court held as follows: