SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0950 (P&H-HC) : (1983) 144 ITR 0437 : (1983) 033 CTR 0083 : (1983) 012 TAXMAN 0113SukhbirPrashad v. Commissioner of Income Tax, Patilal-II SUBSCRIBE FOR FULL CONTENT