BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2015-16

condone the delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC). 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee for the reason of computing capital gains by invoking section 50C of the Act, but ended up making

MEERA AGARWAL,GWALIOR vs. ACIT, GWALIOR

Accordingly.\nAll other pleadings on merits stand rendered academic.\n7. These assessee's three appeals ITA Nos.172, 173 &\n174/Agr/2024 are allowed in above terms