# THE COMMISSIONER OF INCOME TAX JAIPUR vs PRAKASH CHAND LUNIA (D) THR LRS

Court: Supreme Court of India
Date: 2023-04-24
Citation: 2023 INSC 416
Petitioner: THE COMMISSIONER OF INCOME TAX JAIPUR
Respondent: PRAKASH CHAND LUNIA (D) THR LRS
Bench: HON'BLE MR. JUSTICE M.R. SHAH, HON'BLE MR. JUSTICE C.T. RAVIKUMAR
Author: HON'BLE MR. JUSTICE M.R. SHAH

[Official PDF on Supreme Court of India website](https://api.sci.gov.in//pdfdate/index1.php?dt=2023-04-24&dno=345272017&filename=supremecourt/2017/34527/34527_2017_4_1502_43795_Judgement_24-Apr-2023.pdf)


https://niyam.ai/judgements/supreme-court/2023/april/2023-insc-416