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

54D, 54, 54EA, 54EB, 54F, 54G and 54H of the Act against LTCG under subsection (3) of section 45 2. The assessee craves to add/alter any of the grounds of appeal on or before the date of hearing 2. The solitary issue arises in this appeal of the assessee is whether the ld. CIT(A) is justified in upholding denial

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

Appeal is allowed for statistical purpose

54D, 54E, 54EA, 54EB, 54F, 54G and 54H, be chargeable to income-\ntax under the head \"Capital gains\", and shall be deemed to be the income of the\nprevious year in which the transfer took place.\nJai Prakash Narayan Sharma\nITA No. 807/Ind/2024 – AY 2016-17\nThe section 45(1) does not include section 54EC exemption section in line

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

section 263 of the Act for examination of issue related to the Capital gain on sale of plot and deduction as claimed by the assessee u/s 54F without properly appreciating the facts of the case and submission made before him. The order as passed by the Ld. Pr. CIT requires to be quashed. 4. The assessee reserve its right