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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

property amounting to Rs. 1,84,68,500/-. The AO has not verified the exemption claimed u/s 54F as to whether all the formalities were completed on transfer of capital assets i.e. shares which not to be charged to tax in case of investment in residential house. (iv) From the perusal of the information on record with regard