SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0992 (P&H-HC) : (1982) 137 ITR 0190 : (1982) 028 CTR 0023 : (1982) 010 TAXMAN 0035Gheru Lal Bal Chand v. Income Tax Officer, A Ward, Bhatinda SUBSCRIBE FOR FULL CONTENT