SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 229 of 19831991 TaxPub(DT) 1036 (All-HC) : (1991) 100 CTR 0204 : (1991) 059 TAXMAN 0082Ashok Kumar Rastogi v. Commissioner of Income TaxIT Ref. No. 229 of 1983 SUBSCRIBE FOR FULL CONTENT