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