In the result, the appeal of the assessee stands partly allowed
Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 190/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13 Shri Pradeep Kumar Jain, The Ito, Ward 2(3), बनाम Chandigarh Flat No.222, Orbit Apartments, 6Th Floor, Zirakpur "थायीलेखासं./Pan No: Advpj6719P अपीलाथ"/Appellant ""यथ"/Respondent
section 54 of the Act. 12. In the result, the appeal of the assessee stands allowed.” 12. In view of the above, this issue is also accordingly allowed in favour of the assessee. 13. Ground Nos. 4 & 5 : : Vide these grounds, the assessee has contesting the action of the CIT(A) in confirming the action of the Assessing Officer