ANIL KUMAR NUWAL,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C.Sharma & Shri Sandeep Gosainanil Kumar Nuwal, Vs A.C.I.T., 9, Main Sector, Shastri Circle- Bhilwara. Nagar, Bhilwara, Rajasthan- 311001. (Appellant) (Respondent) Pan: Aavpn 4375 L

section 54B (2) of the Income Tax Act, the Ld. A.O contention to disallow the claim of the assessee above is bad in law and liable to be deleted. 10 ITA 290/Johd/2019 Anil Kr Nuwal Vs ACIT 6. On the other hand, the ld DR has relied on the orders passed by the revenue authorities. 7. We have heard