Reform Flour Mills (P.) Ltd. vs Commissioner Of Income-Tax, Calcutta on 11 December, 1969
1. While it is not the practice of this court to give reasons when discharging a rule issued, we depart from that long standing practice because we have been recently directed by the Supreme Court to give reasons, vide Commissioner of Income-tax v. Daulatram Rawatmall and Reform Flour Mills P. Ltd. v. Commissioner of Income-tax.