Search: reassessment u/s 147

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Section 1487 Section 1474 Section 55(2)(b)2

SHRI RAMESH KUMAR ,BATHINDA vs. INCOME TAX OFFICER WARD-1(3), BATHINDA

ITA 342/ASR/2019[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Tarun Bansal, AdvocateFor Respondent: Sh. Trilochan Singh PS Khalsa, DR

Section 147Section 148Section 55(2)(b)

section 55(2)(b) and 55A of Income Tax Act, respectively before calculating the Capital Gain and order of A.O require to be set-a-side. 10. That the Id.CIT(A) has erred in law, as well as ,on facts by holding the land in question as individual land by ignoring land revenue record and further ignored that neither such

SHRIMATI. SAVITRI DEVI,BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result, the appeal of the assessee bearing ITA No