SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 6 of 19801992 TaxPub(DT) 0598 (Guj-HC) : (1992) 193 ITR 0379 : (1991) 099 CTR 0010 : (1992) 062 TAXMAN 0430Bhatia, K.M. v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT