SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1135 (P&H-HC) : (1984) 148 ITR 0135 : (1984) 043 CTR 0214 : (1984) 018 TAXMAN 0270Commissioner of Income Tax, Amritsar v. Shri BaijNath SUBSCRIBE FOR FULL CONTENT