SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1204 (Del-HC) : (1999) 237 ITR 0505 : (1999) 156 CTR 0147 : (2000) 112 TAXMAN 0009Dr. Karni Singh Ji of Bikaner (Decd). v. Deputy Commissioner of Income Tax & Anr. SUBSCRIBE FOR FULL CONTENT