DARIYAV SINGH,DEHRADUN vs. PR. CIT, DEHRADUN
In the result, both the appeals of the assessee are allowed
ITA 2029/DEL/2018[2010-11]Status: DisposedITAT Dehradun28 Jun 2023AY 2010-11
Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr
Section 143(3)Section 147Section 263Section 54B
142(1) of the Act dated
14/03/2016 sought to re-examine the claim of deduction u/s 54B
of the Act, which was also duly replied by the assessee before the
Ld. A.O. After being satisfied with the various replies given by the
assessee, the Ld. A.O. proceeded to accept the claim of the assessee
with regard to computation of capital