SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1003 (Cal-HC) : (2003) 261 ITR 0635 : (2003) 181 CTR 0494 : (2003) 128 TAXMAN 0723Bimal Kumar Damani v. CITIn the Calcutta High Court D.K. Seth & R.N. Sinha, JJ. SUBSCRIBE FOR FULL CONTENT