SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0837 (Del-HC) : (1982) 136 ITR 0645 : (1982) 027 CTR 0032 : (1982) 009 TAXMAN 0005Addl. Commissioner of Income Tax, Delhi-I v. Mrs. Avtar Mohan Singh SUBSCRIBE FOR FULL CONTENT