ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON
In the result, ITA.No.383/Del
ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18
Bench: Shri Bhavnesh Saini & Shri O.P.Kant
For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263
capital gain. The view of the CIT is confirmed by the ITAT and Hon’ble High
Court considering the provisions of Section 2(47)(i)(ii) of the I.T. Act, 1961 and did not find any merit in the appeal and same were dismissed. This Judgment will support the claim