PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. ANSHUMAN DROLIA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Capital Gain ? (iv) Whether on the facts and circumstances of the case, the learned Income Tax Appellate Tribunal is perverse on facts and erroneous in law ? (v) Whether the Learned Tribunal below have mechanically overlooked the fact that the alleged defect in the penalty notice u/s. 274 is curable u/s. 292B of the Act ? 3 We have heard Mr. Tilak