SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0627 (Cal-HC) : (1983) 142 ITR 0427 : (1982) 030 CTR 0047 : (1982) 010 TAXMAN 0299BrijmoniDevi & Ors. v. Commissioner of Income Tax West Bengal-IX SUBSCRIBE FOR FULL CONTENT