Lalji Haridas vs Income-Tax Officer And Anr. on 25 July, 1961 7. Similar question was considered by the Supreme Court in Lalji Haridas v. ITO [1961] 43 ITR 387, where their Lordships observed as under (p. 393): Supreme Court of India Cites 9 - Cited by 112 - Full Document
Smt. Hemlata Agarwal vs The Commissioner Of Income-Tax on 14 October, 1966 8. Similarly the Allahabad High Court also had an occasion to consider similar questions in the case of Hemlata Agarwal v. CIT [1967] 64 ITR 428. Allahabad High Court Cites 6 - Cited by 24 - M H Beg - Full Document