1943 (6) TMI 5

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..... ards Estate - a Reference under the provisions of Section 66 of the Indian Income Tax Act -reported in [1940] (8 I.T.R. 460). That case has been followed ever since not only by this Court at Patna in the case of Maharaja Bahadur Ram Ran Vijay Prasad Singh v. Province of Bihar [1942] (10 I.T.R. 446) which was decided on April 1, 1942, by a Bench consisting of Harries, C.J., Fazl Ali and Manohar Lal .....

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