Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14
section 54B on the ground that the investment in agricultural land has been made in the name of Son (member of HUF) without appreciating the fact that the investment for claiming exemption u/s 54B has been made by appellant (Father) out of sale proceeds of the land. 5. That the Ld. CIT(A) is not justified while upholding the reassessment