R.B. Jodha Mal Kuthiala v. Commissioner of Income-Tax, Punjab, Jammu & Kashmir and Himachal Pradesh.

Civil Appeals Nos. 1970 to 1973 of 1968 (Appeals from trhe judgment and order daed September 20, 1967, of Delhi High Court in Income-tax References Nos. 2 and 3 of 1967),