SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0978 (Pat-HC) : (1983) 143 ITR 0154 : (1983) 036 CTR 0049 : (1983) 014 TAXMAN 0077Magni Ram Baijnath v. Central Board of Direct Taxes & Ors. SUBSCRIBE FOR FULL CONTENT