AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Capital gain with respect to sale consideration (higher or AIR and ITR). 3. The assessment u/s 143(3) of the Act was completed on 14/08/2013 by determining the total income of Rs.8,74,550/- by making addition of Rs.2,56,280/- and Rs.50,000/- u/s 43CA and disallowed the expenses respectively. The learned Pr. CIT is of the opinion that

SHRI UMA PRAKASH SINGH vs. ITO,

Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: 2005-06 Uma Prakash Singh, Vs. Income Tax Officer, Vill. & Po Chorhata – Ward 1, Rewa Rewa (M.P.) [Pan: Aopps 0999R] (Appellant) (Respondent)