IMRAN KHAN,BHOPAL vs. THE ITO2 (2), BHYOPAL
In the result the issue No
ITA 168/IND/2023[2013-14]Status: DisposedITAT Indore11 Jan 2024AY 2013-14
Bench: Shri Vijay Pal Rao & Shri Manish Boradimran Khan Ito 2(2) S/O Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ckqpk5708M Assessee By Shri Niranjan Purandar Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2023 Date Of Pronouncement 11.01.2024
Section 54B
XII vs. Kamal Wahal, reported in 2013 (30) taxmann.com 34 (Delhi). Paragraph Nos. 8, 9 and 10 of the aforesaid judgment read as under:-
“8. This Court in the decision cited alone also noticed the judgment of the Madras High Court (supra) and agreed with the same, observing that though the Madras case was decided in relation to Section
