SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1234 (Bom-HC) : (2002) 257 ITR 0663 : (2003) 179 CTR 0124 : (2003) 132 TAXMAN 0217Citibank N.A. v. S.K. Ojha & Ors. SUBSCRIBE FOR FULL CONTENT