Commissioner Of Income-Tax vs Shamlal Balram Gurbani on 28 February, 2000
10. We find support from the judgments of Division Bench of
Madhya Pradesh High Court in the case of Commissioner of Income-
Tax vs. Vimla Khatri, (2007) 288 ITR 168 (MP) as well as in the case
of Commissioner of Income-Tax vs. Smt. Maya Chotrani, (2007) 288
ITR 175 (MP), judgment of this Court in the case of M.R. Singhal vs.
Assistant commissioner of Income-Tax, (2007) 290 ITR 162 (P&H)
and judgment of Bombay High Court in the case of Commissioner of
Income-Tax vs. Shamlal Balram Gurbani (2001) 249 ITR 501.