PUNJAB AGRO INDIA CORPORATION LIMITED vs. D.C.I.T. CIRCLE 4(1), CHANDIGARH

Appeal stands dismissed in terms

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

delay of 212 days in filing the appeal is condoned. ITA-235-2019 1. This appeal has been filed under Section 260

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

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

260-A of the Income Tax Act, 1961 (for short 'the Act') against the order of the authorities below declining exemption under Section 54B of the Act, to the appellant. 2. The case of the appellant is that he and his three brothers had sold jointly owned land and for his 1/4th share he purchased land in the name