SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR
In the result, this appeal of the assessee is allowed
ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17
Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J
Section 143(3)Section 263
gain for the relevant year."
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ITA 26/Jodh/2021
Sukhdev Chayal Vs PCIT
However, after analyzing the order of assessment, the ld. PCIT directed that the sale of land be booked under the head Business and Profession rather than STCG. In our view, such type of subjectivity which propagates one line of action and negates another is nothing but a change
