282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances