JILA SAHKARI KENDRIYA BANK MAYDT vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleasst. Commissioner Of Vs Shri Sarabjeet Singh Income Tax, Circle-2(1), Mokha, 1112, Jabalpur. Pachpedi, South Civil Lines, Jabalpur (Appellant) (Respondent) Pan No. Afxpm8245F Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Ca Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

section 153A of the Act. The assessment proceedings u/s 153A of the Act was completed on 31.03.2014 after making certain additions/disallowances. On further appeal, Ld.CIT(A) allowed part relief to the assessee. 3. Aggrieved with the part relief allowed to the addition of Rs.2,34,00,000/- on account of sale of hotel building, the Revenue is in appeal before