Late Shri Som Prakash Sethi, New Delhi vs Acit, Circle-28(1), New Delhi on 23 December, 2020
Late Shri Om Narayan Singh Parihar Vs. ACIT, Circle-1(1), Raipur
ITA No. 385/RPR/2024
रायपुर / DR, ITAT, Raipur Bench, Raipur.