SHRI SURESH AGRAWAL,INDORE vs. THE ITO -5(3), INDORE

In the result, appeal filed by the assessee is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 2(14) , therefore, the AO was justified in rejecting the claim under Chapter IV of Income Tax Act,1961. Concerning another land situated at village Buri Barlai, the CIT (A) observed that the AO has computed Page 4 of 12 Shri Suresh Agrarwal, Indore vs. ITO5 (3) /ITA No. 251/Ind/2016/A: Y: 2011-12 long-term capital gains by taking

SMT HAFIZ SHAIKH,DEWAS vs. THE ITO WARD-1, DEWAS

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihafiz Shaikh Ito Ward-1 32/2, Laxmi Park Moti Dewas Vs. Bunglow Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajups6986 L Assessee By Ms. Richa Parwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 29.05.2023

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

gain arising from the transfer of a capital asset in the previous year shall save as otherwise provided in the section 54, 54B, 54D

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

gain arising from the transfer of a capital asset in the previous year shall save as otherwise provided in the section 54, 54B, 54D