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

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

21 I attest to the authenticity and integrity of this document HIGH COURT CHANDIGARH ITA No. 56 of 2020 -2- appellant was entitled to exemption under 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