SUBSCRIBE FOR FULL CONTENT The Tax Publishers1956 TaxPub(DT) 0157 (Pat-HC) : (1956) 030 ITR 0101Sm. Durgabati & Sm. Narmadabala Gupta v. Commissioner of Income-Tax, Bihar & Orissa.Decided on February 1, 1955, April 4, 1956. SUBSCRIBE FOR FULL CONTENT