SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA
In the result, appeal of the assessee ITA No
ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 147Section 148Section 250Section 54Section 54F
u/s 54F on account of deposit in the Capital
Gains Scheme but directed that since the assessee had invested the said capital gains beyond the period of two years from the
I.T.A. No. 6/Asr/2021
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Assessment Year: 2010-11
date of transfer of original asset, the entire capital gain would be taxable in the financial year 2009-10 relevant
