SMT. KUSUM KUJWAL,NAINITAL vs. PCIT, BAIREILLY
Appeal is dismissed in above terms
ITA 102/DDN/2025[2020-21]Status: DisposedITAT Dehradun13 Jan 2026AY 2020-21
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
For Appellant: NoneFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 2(14)(iii)Section 263Section 45(2)Section 50C
Capital Gain and business profit as well, hence the order is erroneous and prejudicial to the interest of revenue.
7. Following judicial pronouncements are relevant to the facts of the case discussed and hence relied upon while adjudicating this case:
(1)
Hon’ble jurisdictional High Court of Allahabad in the case of Meerut Roller Flour Mills
