SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1035 (All-HC) : (2000) 244 ITR 0658 : (2001) 165 CTR 0707 : (2000) 110 TAXMAN 0289Trilok Chandra Seth v. Union of IndiaIn the Allahabad High Court M.C. Agarwal & S. RafatAlam, JJ. SUBSCRIBE FOR FULL CONTENT