SUBSCRIBE FOR FULL CONTENT The Tax Publishers1958 TaxPub(DT) 0096 (Punj-HC) : (1958) 034 ITR 0719S. Raghbir Singh Sandhawalia v. Commissioner of Income-Tax, Punjab, Pepsu and Himachal Pradesh, Simla.Civil Reference No. 22 of 1953 SUBSCRIBE FOR FULL CONTENT