SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0920 (Cal-HC) : (1981) 131 ITR 0578 : (1981) 007 TAXMAN 0105Competent Authority, Inspecting Assistant Commissioner of Income Tax & Ors. v. Smt. Bani Roy Chowdhury & Ors. SUBSCRIBE FOR FULL CONTENT