Case Laws Analysis Relied on ACIT v. Seema Sobti 2019 TaxPub(DT) 3756 (Del-Trib) Supported by on Bal Kishan Atal v. ACIT 2019 TaxPub(DT) 1761 (Del-Trib) Relied on Sanjaykumar Footermal Jain v. ITO 2018 TaxPub(DT) 5206 (Mum-Trib) Relied on ITO & Ors. v. Anand Arvind Shah & Ors. 2016 TaxPub(DT) 0386 (Ahd-Trib) Relied on Vrajendra Karan Varma Rathod v. ITO 2016 TaxPub(DT) 0296 (Hyd-Trib) Followed on Seema Singh Beniwal & Ors. v. Dy. CIT 2015 TaxPub(DT) 5089 (Jp-Trib) Relied Balraj v. CIT 2002 TaxPub(DT) 0979 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0875 (Del-HC) : (2000) 245 ITR 0727 : (2001) 165 CTR 0458 : (2000) 108 TAXMAN 0227CIT v. R.L. SoodIn the Delhi High Court Arun Kumar and D.K. Jain, JJ. SUBSCRIBE FOR FULL CONTENT