Commissioner Of Income-Tax vs Prithipal Singh And Co. on 20 July, 2000 Equivalent citations: [2001]249ITR670(SC), AIRONLINE 2000 SC 818 Bench: S.P. Bharucha, R.C. Lahoti, N. Santosh Hegde ORDER 1. We have heard learned counsel and find that, on the facts of this case, no interference is called for. 2. The civil appeal is dismissed. 3. No order as to costs. Commissioner Of Income-Tax vs Prithipal Singh And Co. on 20 July, 2000  1