PRADEEP PINJANI,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed as mentioned above

capital gains, as the scrutiny was limited to the 'value of consideration'. The Tribunal followed the precedent of Urban Improvement Co. (P) Ltd. and quashed the assessment framed beyond the scope of limited scrutiny.", "result": "Allowed", "sections": [ "143(3)", "54F", "46A", "143(2)", "142(1)", "43CA", "45(1)", "54", "48", "144A