SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1678 (Karn-HC) : (2004) 269 ITR 0272 : (2004) 190 CTR 0132 : (2004) 139 TAXMAN 0377Ratnachudamani S. Utnal v. ITO CONSTITUTION OF INDIA SUBSCRIBE FOR FULL CONTENT