Case Laws Analysis Referred on Appanna Seetharamu (Deceased) & Anr. v. ITO 2018 TaxPub(DT) 2977 (Bang-Trib) Distinguished on Appanna Seetharamu (Deceased) & Anr. v. ITO 2018 TaxPub(DT) 2977 (Bang-Trib) Followed on Jaydeep Kumar Dhirajlal Thakkar v. ITO 2018 TaxPub(DT) 0742 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 2873 (Mad-HC) : (2016) 070 (I) ITCL 0071 : (2016) 384 ITR 0177 : (2016) 285 CTR 0182 : (2016) 239 TAXMAN 0533 : (2016) 133 DTR 0226 SUBSCRIBE FOR FULL CONTENT