Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)
capital gain in the said piece of land and did not invest in a residential property as per the requirement of the section 54F of the Income-tax Act, 1961. Assessee’s Cross-Objection: 1. On the facts and in the circumstances of the case, ground no.(i) of the Department’s appeal memo did not arise from the order