SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1347 (AP-HC) : (2001) 251 ITR 0561 : (2001) 171 CTR 0117 : (2001) 117 TAXMAN 0675Rajnik & Co. v. Asstt. CITIn the Andhra Pradesh High CourtS.R. Nayak & S. Ananda Reddy, JJ. SUBSCRIBE FOR FULL CONTENT