# COMMSSIONER OF INCOME TAX, WEST BENGAL. vs KAMAL BEHARI LAL SINGHA ETC.

Court: Supreme Court of India
Date: 1971-08-16
Petitioner: COMMSSIONER OF INCOME TAX, WEST BENGAL.
Respondent: KAMAL BEHARI LAL SINGHA ETC.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/7094.pdf)


https://niyam.ai/judgements/supreme-court/1971/august/commssioner-of-income-tax-west-bengal-vs-kamal-behari-lal-singha-etc