PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S PUNJAB RICE LAND PVT LTD

The Appeals are dismissed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

delay of 84 days and 71 days in re-filing of the respective appeals is hereby condoned. ITA-221-2023 (O&M) and ITA-223-2023 (O&M) 5. This order shall dispose of two connected Income Tax Appeals as the issue involved in both the Appeals is common. 6. These Appeals are preferred by the appellant(s) assailing

THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

condonation of wed and accordingly delay is con -2023 Exemption application is allowed esent appeal assails the order pas n the Tribunal has held as under: “5. On the other hand, t assessee supporting the order pas submitted that since the order pass based on the provisions of law and udgement of the Hon'ble Gujarat H Leena Jugal Kishore

BAHADUR SINGH vs. COMMISSIONER INCOME TAX (APPEALS) FARIDABAD AND ANOTHER

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

Section 54B of the Act. 5. The contention raised by learned counsel for the appellant lacks merit. 6. It is an undisputed fact that after selling the agricultural land the appellant purchased a land worth his share, in the name of his wife. The issue is directly covered by the decision of this Court in Dinesh Verma's case (supra