SUBSCRIBE FOR FULL CONTENT The Tax Publishers1972 TaxPub(DT) 0087 (All-HC) : (1972) 083 ITR 0034Ice and General Mills v. Income-Tax Officer, Central Circle II, Meerut ([1971] 82 I.T.R. (Sh. N.) 17.).Civil Miscellaneous Writ No. 4632 of 1970, SUBSCRIBE FOR FULL CONTENT