SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0412 (Cal-HC) : (2002) 254 ITR 0038 : (2001) 171 CTR 0510 : (2001) 118 TAXMAN 0821Sanjay Kumar Jain v. CITIn the Calcutta High Court Y.R. Meena & ArunabhaBarua JJ. SUBSCRIBE FOR FULL CONTENT