INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU
In the result, the appeal of the revenue is dismissed
ITA 354/ASR/2024[2012]Status: DisposedITAT Amritsar30 Jun 2025
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13
Section 143(3)Section 2(14)(iii)Section 250Section 54B
condone the delay and admit the appeal to be heard on merits.
3. The grounds of appeal in Form No. 36 are as under:
“(i)
On the facts & circumstances of the case, the Ld. CIT(A) has erred in deleting addition of Rs.3,68,15,000/- made on account of long term capital gain on sale of residential land
