SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0493 (Guj-HC) : (1994) 210 ITR 0497 : (1993) 115 CTR 0179Smt. Chanchalben S. Patel (Decd.) v. Commissioner of Income Tax (Through ShankerbhaiKashibhai Patel) SUBSCRIBE FOR FULL CONTENT