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
capital
gains and claim of deduction u/s 54B of the Act. Hence, in our
considered opinion, the action of the Ld. PCIT invoking the revision
jurisdiction u/s 263 of the Act on the ground that no enquiries
made by the Ld. A.O. is factually incorrect. By placing reliance on
the decision of the Hon’ble Supreme Court in the case
