Case Laws Analysis Referred on Manoj Kumar Nayak v. Jt. CIT (OSD) 2018 TaxPub(DT) 2643 (Ctk-Trib) Distinguished on Satbir Nijjer v. CIT 2016 TaxPub(DT) 2155 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 3030 (Bom-HC) : (2012) 048 (I) ITCL 0323 : (2012) 349 ITR 0404 : (2012) 210 TAXMAN 0539 : (2013) 089 DTR 0278 SUBSCRIBE FOR FULL CONTENT