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1 result for “capital gains”+ Section 49(1)clear

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Section 542Section 143(3)2

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

capital gains are not being referred to in greater details as there is no dispute amongst the parties on the 4 said issue. The fact that the assessee before the filing of the return i.e. before 30.09.2008 invested an amount of Rs. 49,88,782/ vide cheque No. 765011-1 drawn on ICICI Bank for acquiring a residential flat