322 results for “capital gains”+ Section 120(4)(b)clear
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In the result, the appeals by the assessee are partly allowed
Bench: Shri Chandra Poojari & Smt. Beena Pillai
120 of the Act. We therefore hold that the concurrent jurisdiction of the assessee is with ACIT, Circle 1(2)(1) at the time of reopening of the assessment on 9.12.2014. The argument of the ld. AR is not in accordance with the provisions of section ITA Nos.554 & 555/Bang/2018 Page 28 of 64 124(5) r.w.s