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)

6. The contention of the Revenue, in the instant appeal, is that the decision of ITAT is not acceptable on account of failure of assessee to produce any credible evidence about the purchase/allotment of flat before due date of filing return. On this account, the Revenue seeks indulgence of this Court under Section 260-A of the Act to answer