SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1032 (Cal-HC) : (1985) 155 ITR 0291 : (1986) 050 CTR 0340 : (1985) 023 TAXMAN 0052Shri LoknathChowdhury v. Commissioner of Income Tax, West Bengal-I SUBSCRIBE FOR FULL CONTENT