SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1401 (Gau-HC) : (2003) 264 ITR 0254 : (2003) 185 CTR 0635 : (2004) 136 TAXMAN 0213Nemi Chand Kothari v. CIT & Anr. SUBSCRIBE FOR FULL CONTENT