SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0662 (Guj-HC) : (1981) 131 ITR 0653 : (1980) 019 CTR 0123 : (1981) 005 TAXMAN 0292PadmavatiJaykrishna v. Commissioner of Income Tax, Gujarat-I SUBSCRIBE FOR FULL CONTENT