Citation Codes Equivalent Citations citation codes Case Number 931 , 933 Of 1976 Advocates Subhashini A. Saharya Vishnu Bahadur Manchanda S.C. Bahadur Sardar Judges Hon'Ble Justice R. S. Pathak And Hon'Ble Justice Sabyasachi Mukharji See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income Tax, Kerala v. High Land Produce Co. Ltd. 1. Having regard to the facts of the case and for the reasons contained in the judgment delivered today in CIT v. Andhra Prdbha Pvt. Ltd. C. A. No. 2008 of 1981 , these appeals fail and are accordingly dismissed without any order as to costs.