SUBSCRIBE FOR FULL CONTENT The Tax Publishers1972 TaxPub(DT) 0181 (Assam-HC) : (1972) 085 ITR 0335Bajranglal Beria v. Income-Tax Officer, 'B' Ward, Companies Circle, Dibrugarh, and Others.Civil Rules Nos. 62 to 65 of 1967, SUBSCRIBE FOR FULL CONTENT