SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0827 (Cal-HC) : (2001) 168 CTR 0587 : (2001) 119 TAXMAN 0952Badal Choudhury v. Income Tax Officer & Ors.In the High Court of Calcutta Tarun Chatterjee & S.N. Bhattacharjee, JJ. SUBSCRIBE FOR FULL CONTENT