SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs. INCOME TAX OFFICEER , BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

546 of the Act as the payments were made through cheques from the bank account of the assessee even though the sale deed was registered at less value but the fact remain that the assessee purchased the agricultural land in higher cost. CONCISE GROUNDS OF APPEAL in 1. That the Ld. PCIT has erred in confirming the action

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes