SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0795 (Del-HC) : (1996) 221 ITR 0492 : (1997) 137 CTR 0065 : (1996) 086 TAXMAN 0037Rakesh Agarwal (Legal Heir of Late R.S. Agarwal) v. Assistant Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT