SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1508 (P&H-HC) : (2001) 252 ITR 0719 : (2001) 171 CTR 0132 : (2001) 119 TAXMAN 0044Gulab Chand v. CITIn the Punjab & Haryana High Court JawaharLal Gupta & AshutoshMohunta, JJ. SUBSCRIBE FOR FULL CONTENT