SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1442 (MP-HC) : (2004) 269 ITR 0260 : (2004) 188 CTR 0001 : (2004) 137 TAXMAN 0518Prakash Chand v. Dy. CIT & Anr. INCOME TAX SUBSCRIBE FOR FULL CONTENT