SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1087 (MP-HC) : (1984) 148 ITR 0049 : (1984) 041 CTR 0133 : (1984) 019 TAXMAN 0184Smt. Shantibai (Legal Heir of Late Badri Prasad Gour) v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT