PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
capital gains
on account of receipt of compensation received from the Government of
Haryana for the land acquired from the assessee and this portion of the
return has not been doubted. Further it is submitted that specific request
was made by the assessee not only before the assessing officer but also
before the First Appellate Authority to make available
