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2011 (12) TMI 673 - HC - Income TaxExtract: .......l - II .vrs. Hindustan Housing and Land Development Trust Limited, 1986 Vol.161 I.T.R. 524 and in the case of Kartar Singh alias Naranjan Singh and others .vrs. State of Punjab, AIR 1995 SC 1726, to urge that distinguishing features noted by I.T.A.T. are not available. Shri Anand Parchure, learned counsel, waives notice on behalf of the respondent.
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