Case Laws Analysis Distinguished on Lake View Developers v. Addl. CIT 2016 TaxPub(DT) 3983 (Mum-Trib) Relied CIT v. Tata Chemicals Ltd. 2002 TaxPub(DT) 1317 (Bom-HC) Relied Santosh Hazari v. Purushottam Tiwari (Dead) By Lrs 2001 TaxPub(DT) 1102 (SC) Distinguished Santosh Hazari v. Purushottam Tiwari (Dead) By Lrs 2001 TaxPub(DT) 1102 (SC) Relied B.K. Gooyee v. CIT 1966 TaxPub(DT) 0078 (Cal-HC) Distinguished B.K. Gooyee v. CIT 1966 TaxPub(DT) 0078 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 95 of 20092011 TaxPub(DT) 0518 (Cal-HC) : (2012) 344 ITR 0177 : (2011) 238 CTR 0174 : (2011) 050 DTR 0273 SUBSCRIBE FOR FULL CONTENT