Commissioner of Income-Tax v. U.G. Krishnaswami Naidu (Decd.) By L. Rs. V. Ramaswami Naidu v. Commissioner of Income-Tax.

Tax Cases Nos. 17 and 66 of 1965 and T.C.P. No. 54 of 1965 (References Nos. 7 and 19 of 1965),