THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS
C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 104Section 112Section 135Section 271Section 69A
capital
gains as required under section 71. Be that as it may, I have no hesitation in
saying that if it were a pure question of law capable of being adjudged on the
material on record, the Tribunal was under a statutory obligation to entertain and
decide the same. I, however, think that, on the admitted facts, the petitioner
