SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0575 (P&H-HC) : (1984) 145 ITR 0111 : (1984) 039 CTR 0093M/S. Telu Ram Raunqi Ram & Anr. v. Income Tax Officer, A Ward, Hoshiarpur & Anr. SUBSCRIBE FOR FULL CONTENT