SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0544 (Guj-HC) : (1980) 122 ITR 0863 : (1979) 011 CTR 0097 : (1979) 001 TAXMAN 0437Smt. LilavatibenHarjivandasKotecha v. J.V. Shah, Income-Tax Officer, Ward-D, Jamnagar & Anr. SUBSCRIBE FOR FULL CONTENT