SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1061 (Cal-HC) : (2003) 262 ITR 0338 : (2003) 182 CTR 0324 : (2003) 130 TAXMAN 0674Dy. Director of IT (Investigation) & Ors. v. Mahesh Kumar Agarwal INCOME TAX SUBSCRIBE FOR FULL CONTENT