COMMISSIONER OF INCOME-TAX, WEST BENGAL CALCUTTA & ANR. versus HEMCHANDRA KAR & ORS.
Bench: J.C. Shah
Case: COMMISSIONER OF INCOME-TAX, WEST BENGAL CALCUTTA & ANR. versus HEMCHANDRA KAR & ORS. [[1971] 1 S.C.R. 283] (1971) Section: BODY A COMMISSIONER OF INCOME-TAX, WEsr CALCUTTA & ANR. BENGAL v. HEMCHANDRA KAR & ORS. April 16, 1970 B [J.C. SHAH, K. S. HEGDE AND A. N, GROVER …