Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14
54B of the Act out of the long term capital gains, which arose on sale of agricultural land. The Assessing Officer further added an amount of Rs.1,00,000/- on account of disallowance of expenses debited in the profit and loss account for want of supportive documentary evidences. 3. Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals