SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 236 & 237/Nag/19931993 TaxPub(DT) 1463 (Nag-Trib) : (1993) 047 ITD 0033 : (1994) 049 TTJ 0126Income Tax Officer v. Pyarelal Gaur SUBSCRIBE FOR FULL CONTENT