Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
143(3) read with section 147 of the Income Tax Act, 1961 (‘the Act’, hereinafter) for Assessment Year (AY) 2014-15 vide order dated 18/12/2018. 2.1 The facts of the case, insofar as are relevant, are that the assessee sold during the relevant year 1.61 acres of his inherited land at Swami Vivekanand Ward 21 (near Vijay Nagar), Jabalpur