PR COMMISSIONER OF INCOME TAX vs. KESHAV DUTT SHREEDHAR

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)

36,949/-. The Assessing Officer held that the assessee had neither invested sale proceeds of the asset in new residential house nor he had deposited the capital gains to the capital gain account within the stipulated period. 5. Respondent assailed the above referred order of Assessing Officer before CIT(A), Shimla, but remained unsuccessful. CIT(A), Shimla vide order dated