SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.
In the result, the ground no- G of appeal of the assessee is dismissed
ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)
TDS was allowed and approved both by the A O and by the Commissioner. Such illegal action of the A O is the subject matter of challenge in the present appeal.
2. The appellant had claimed in the return exemption from tax on long-term Capital
Gain of Rs. 8,32,58,783/- in respect of the agricultural land which