SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0901 (Raj-HC) : (1998) 233 ITR 0588 : (1997) 142 CTR 0571 : (1998) 099 TAXMAN 0417Jayanti Lal Patel v. Asstt. Commissioner of Income Tax & Ors. SUBSCRIBE FOR FULL CONTENT