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

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

property in order to get the b provided other conditions were assessment year under consi amendment of section 54F by law as on date stands that the to be allowed. Accordingly, the the assessing officer with a dir relief in accordance with law.” 6. Since the findings of the I he ratio laid down by the Hon'ble he decision