SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0230 (Cal-HC) : (1983) 140 ITR 1010 : (1981) 005 TAXMAN 0299S.P. Agarwalla Alias Sukhdeo Prasad Agarwalla v. Income Tax Officer, E-Ward, Dist. III(2), Calcutta & Ors. SUBSCRIBE FOR FULL CONTENT