SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0637 (Karn-HC) : (1985) 151 ITR 0048 : (1985) 048 CTR 0041 : (1985) 020 TAXMAN 0363PatilVijaykumar & Ors. v. Union of India & Anr. SUBSCRIBE FOR FULL CONTENT