SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN
In the result, appeal in ITA No
ITA 3396/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09
Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C
section 292C.
2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A).
2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there
