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1 result for “capital gains”+ Section 119(2)(b)clear

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Key Topics

Section 2634Section 143(3)3Section 143(1)2Section 143(2)2

RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

ITA/396/2019HC Punjab & Haryana19 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 263

capital gain of `10,99,599/-, claimed by the assessee as exempt under Section 10(38) of the Act. The assessee took a stand before the Principal Commissioner of Income Tax (for short, 'PCIT') that the Assessing Officer had conducted the enquiries and passed the assessment order, therefore invoking of Section MANOJ KUMAR 2020.02.20 11:07 I attest