Shiv Charan Dass vs Commissioner Of Income-Tax on 23 April, 1980
9. Further the ld. AR, relied upon the decision of Hon'ble Punjab & Haryana
High Court in the case of Shiv Charan Dass vs CIT 126 ITR 263 (P & H).
Apart from the above the ld. AR further relied upon the following decision of the
Coordinate Bench of the Tribunal: