SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1095 (Karn-HC) : (1980) 126 ITR 0369 : (1980) 019 CTR 0391 : (1981) 005 TAXMAN 0071R. GopalRamnaryan v. Third Income Tax Officer, Circle-II, Bangalore SUBSCRIBE FOR FULL CONTENT