THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

transfer of such capital asset has to be charged only under the provisions of s.45 of the Act. We find merit in the argument of the AR that under provisions of clause (b) of section 153A, the Assessing Officer is required to assess or reassess the total income of an assessee. We also find that the expression ‘total income

SMT. HANJA BAI W/O LATE SHRI SUKHRAM DHAKAD,INDORE vs. THE ITO 1(3), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meenaa.Y. 2009-10

1 Smt. Hanja Bai IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER And SHRI O.P. MEENA, ACCOUNTANT MEMBER A.Y. 2009-10 Smt. Hanja Bai W/o Late Sukhram Dhakad, Indore PAN – BRQPB 9212 F :: Appellant Vs ITO-1(3), Indore :: Respondent Assessee by Shri S.S. Solanki, CA Respondent by Shri Mohd. Javed Date