Case Laws Analysis Followed on Gori Shankar Colonizers (P) Ltd. v. ITO 2021 TaxPub(DT) 0770 (Jp-Trib) Followed on Deputy Commissioner of Income-tax v. Vallabhbhai Purshottambhai Surani 2013 TaxPub(DT) 0148 (Ahd-Trib) Relied on Deputy Commissioner of Income-tax v. Virjibhai Kalyanbhai Kukadia 2012 TaxPub(DT) 2751 (Ahd-Trib) Relied on Dy. CIT v. Rajat Agarwal 2012 TaxPub(DT) 1837 (Jp-Trib) Applied on K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersAppeal No. 372 of 20022003 TaxPub(DT) 0987 (Del-HC) : (2003) 261 ITR 0664 : (2003) 183 CTR 0317 : (2003) 130 TAXMAN 0015CIT v. Naresh Khattar (HUF) SUBSCRIBE FOR FULL CONTENT