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)

54 of the Income Tax Act (for short ‘the Act’) was claimed. On 29.11.2010 assessment under Section 143(3) of the Act was completed and returned income was accepted. 4. An objection was raised by the Revenue audit that assessee (respondent herein) had neither purchased the new residential house before 30.09.2008 nor he had deposited capital gain amount

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA