SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1414 (Del-HC) : (2002) 256 ITR 0563 : (2002) 175 CTR 0371 : (2002) 122 TAXMAN 0952Shiva Kant Jha v. Union of IndiaINCOME TAX SUBSCRIBE FOR FULL CONTENT