SUBSCRIBE FOR FULL CONTENT The Tax Publishers1957 TaxPub(DT) 0136 (Pat-HC) : (1957) 032 ITR 0289Bhimraj Panna Lal v. Commissioner of Income-Tax, Bihar & Orissa.Miscellaneous Judicial Cases Nos. 653, 654 and 655 of 1954 SUBSCRIBE FOR FULL CONTENT