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