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)
b. disallowance the claim of the transfer of agriculture properties u/s. 10(37) of the Act.
2.1
The assessee has claimed that land measuring 3 Kanal 17 Marlas bearing
Khasra no. 1034/3 and 2 Kanal 8 Marlas bearing Khasra no. 1444 were acquired
by the Sub Divisional Magistrate-cum-Competent Authority-cum-the Land
Acquisition Collector, Amritsar (in brevity