3 results for “capital gains”+ Section 282clear
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In the result, the assessee‟s appeal is allowed
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
282 (SC); Malabar Industrial Co. Ltd. vs. CIT [2000] 243 ITR 83; and CIT vs. Mehrotra Brothers [2004] 270 ITR 157 (MP). The Revenue‟s case, on the other hand, is that there has been no enquiry whatsoever by the AO during the assessment proceedings in the matter, with it being trite law that an absence of enquiry would