Narayan Chandra Baidya vs Commissioner Of Income-Tax. on 4 June, 1951 • Narayan Chandra Baidya vs CIT [1951] 20 ITR 287 (Cal) In this case, the High Court ("HC") held in favour of the assessee and observed as follows: Calcutta High Court Cites 5 - Cited by 21 - Full Document