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Section 2632

SHRI ABHIMANYU GUPTA,PATIALA vs. PR. CIT, PATIALA

ITA 771/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Apr 2018AY 2012-13

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2012-13

For Appellant: Shri Tej Mohan SinghFor Respondent: Dr. Gulshan Raj

Section 263

gain of Rs. 13,97,948/- in a buy back scheme of company namely M/s Shivam Telecom. The genuineness of this transaction was required to be verified because you had substantial interest in the said company and which is a non listed company. Subsequently you claimed exemption u/s 54F(1) on purchase of residential property amounting