Case Laws Analysis Followed CIT v. Rajiv Bhatara 2009 TaxPub(DT) 1428 (SC) Approved CIT v. Rajiv Bhatara 2009 TaxPub(DT) 1428 (SC) Followed CIT v. Suresh N. Gupta 2008 TaxPub(DT) 1438 (SC) Approved CIT v. Suresh N. Gupta 2008 TaxPub(DT) 1438 (SC) Distinguished CIT v. Smt. P.K. Noorjahan 1999 TaxPub(DT) 0080 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0730 (Coch-Trib) : (2011) 040 (II) ITCL 0157 SUBSCRIBE FOR FULL CONTENT