SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0857 (Cal-HC) : (1983) 140 ITR 0928 : (1983) 032 CTR 0003 : (1983) 013 TAXMAN 0254Commissioner of Income Tax (Central), Calcutta v. Bhupender Singh Atwal SUBSCRIBE FOR FULL CONTENT