SHRI GURKHA SINGH ALIAS JOGINDER SINGH ,BATHINDA vs. INCOME TAX OFFIER WARD 1(1), BATHINDA
In the result, the appeal of the assessee bearing ITA No
ITA 145/ASR/2018[2009-10]Status: DisposedITAT Amritsar20 Jun 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.145/Asr/2018 Assessment Year: 2009-10
Section 143(3)Section 148Section 250(6)Section 54BSection 64Section 69A
reassessment is liable to be quashed.
6. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not considering the indexed cost of acquisition of agricultural land in 2003-04 for Rs. 187300/- and its indexed cost for deduction at Rs. 235440/-.
7. That on the facts
