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1 result for “disallowance”+ Reopening of Assessmentclear

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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

disallowed and the capital gain account of Rs.38,61,259/- was proposed to be added back to the taxable income and charged to tax. Accordingly, the case of respondent was reopened and assessment