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

disallowed the claim of deduction u/s 54B of the Act as under: “(4) In compliance to the above final show-cause notice u/s 142(1) dated 06/12/2019, Shri Sunil Kataria attended and filed written reply on 16/12/2019, which examined and placed on record. The such reply of the assessee considered but not acceptable, looking to the provision of section

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