Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 214/Asr/2025 Assessment Year: 2016-17 Sh. Davinder Singh, Bhal Patti, Vs. Ito, Ward-1(4), Samaon, Matti B.O. Kotra, Mansa. Mansa, Punjab. [Pan:-Abmps3429E] (Appellant) (Respondent) Sh. Rohit Kapoor, Adv & Sh. Appellant By Himanshu Gupta, Ca Respondent By Sh. Charan Dass, Sr. Dr

disallowance of claim of deduction u/s 54B and u/s 54F which has arisen on the sale of land resulting in long-term capital gain. 4. Brief facts of the case are that the sale consideration declared by the assessee in income tax return was less than the sale consideration reported in Form 26QB (Form 26QB and schedule