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
long term capital gain of Rs.38,61,259/-
(on sale of flat at Delhi for a consideration of Rs.54,00,000/-). An
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exemption under Section 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
