# COMMISSIONER OF INCOME TAX, CALCUTTA vs PRAHALADRAI AGARWALA

Court: Supreme Court of India
Date: 1989-04-26
Petitioner: COMMISSIONER OF INCOME TAX, CALCUTTA
Respondent: PRAHALADRAI AGARWALA
Bench: PATHAK, R.S. (CJ)

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/7952.pdf)


https://niyam.ai/judgements/supreme-court/1989/april/commissioner-of-income-tax-calcutta-vs-prahaladrai-agarwala