SUBSCRIBE FOR FULL CONTENT The Tax Publishers1961 TaxPub(DT) 0256 (SC) : (1961) 043 ITR 0387Lalji Haridas v. Income-Tax Officer & Anr. Chhotalal Haridas v. M.D. Karnik & Anr.Civil Appeals No. 145 of 1959 and No. 146 of 1961 SUBSCRIBE FOR FULL CONTENT