PR COMMISSIONER OF INCOME TAX vs. KESHAV DUTT SHREEDHAR
ITA/11/2020HC Himachal Pradesh27 Dec 2021
Bench: Hon’Ble Ms. Justice Sabina & Hon’Ble Mr. Justice Satyen Vaidya Income Tax Appeal No. 11 Of 2020 Between:- Pr. Commissioner Of Income Tax, Shimla. ….Appellant (By Sh. Vinay Kuthiala, Senior Advocate With Ms. Vandana Kuthiala, Advocate)
Section 143(3)Section 260Section 54
C. Aryama Sundaram vs.
CIT (2018) 407 ITR 1 (Mad), the ITAT held that merely because
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the amount received by the respondent/assessee from the sale of
flat was lying in deposit with Canara Bank by way of FDR and the
amount invested for purchase of new flat by the
respondent/assessee was from another account maintained by him
with ICICI
