SUBSCRIBE FOR FULL CONTENT The Tax Publishers1964 TaxPub(DT) 0124 (Pat-HC) : (1964) 051 ITR 0098Commissioner of Income-Tax, Bihar & Orissa v. Kumar Tara Prasad Singh, & ors.Miscellaneous Judicial Cases Nos. 342, 343, 344 and 489 of 1960 SUBSCRIBE FOR FULL CONTENT