20 results for “capital gains”+ Section 84clear
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In the result, the appeal filed by assessee is allowed
84 and Smt. Tara Devi\nAggarwal v. CIT [1973] 88 ITR 323 (SC). The underlying principle which emerges\nfrom these judgments is that if an assessment order is passed without making any\nenquiring, then such an order would be erroneous.\n26.\nThis provision cannot be invoked to correct each and every type of mistake or\nerror committed by the Assessing