SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0824 (Del-HC) : (2001) 252 ITR 0739 : (2001) 117 TAXMAN 0001Piyare Lal Hari Singh v. CITIn the Delhi High Court ArijitPasayat C.J. & D.K. Jain SUBSCRIBE FOR FULL CONTENT