SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0654 (Gau-HC) : (1997) 223 ITR 0250 : (1997) 139 CTR 0329 : (1997) 093 TAXMAN 0043Raichand Kothari (HUF) v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT