Citation Codes Equivalent Citations citation codes Case Number Civil Appeal No. 1901 Of 1996 Advocates For Judges Justice S.P. Bharucha Justice R.C. Lahoti Justice N. Santosh Hegde See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income Tax v. Prithipal Singh And Company We have heard learned counsel and find that on the facts of this case, no interference is called for The civil appeal is dismissed. No order as to costs.