SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1381 (MP-HC) : (2000) 245 ITR 0277 : (2000) 162 CTR 0386 : (2000) 113 TAXMAN 0006Dr. Santosh Kumar Dey (Decd.) Through LR v. Income Tax Officer SUBSCRIBE FOR FULL CONTENT