Pr. Commissioner of Income-tax, Rohtak v. Sher Singh Shivrain
[Citation -2020-LL-0212-34]

Citation 2020-LL-0212-34
Appellant Name Pr. Commissioner of Income-tax, Rohtak
Respondent Name Sher Singh Shivrain
Relevant Act Income-tax
Date of Order 12/02/2020
Judgment View Judgment

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 233 of 2016 Date of Decision: 12.02.2020. Pr. Commissioner of Income Tax, Rohtak Appellant Versus Sh. Sher Singh Shivrain Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Sandeep Goyal, Advocate for appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Sachin Bhardwaj, Advocate for respondent. AJAY TEWARI, J.(Oral) 1. This appeal has been filed by revenue against order of CIT appeal and Tribunal allowing deduction which were made by assessee on land purchased by him and subsequently sold. 2. One of grounds which weighed with Tribunal was that earlier returns of assessee were accepted. It is, however, not disputed that some of returns have been accepted under Section 143(1) of Income Tax Act, 1961 (for short 'the Act') and not under Section 143(3) of Act. 3. Learned senior counsel appearing for assessee has argued that purely factual issues have been raised. 4. In circumstance, we deem it appropriate to set aside orders and remand matter back to Assessing Officer to enable him to take fresh decision after giving opportunity to assessee to place whatever material he wants to place on record even now. 5. Disposed of accordingly. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 12.02.2020 JUDGE reema Whether speaking/reasoned: Yes REEMA SAINI 2020.02.17 14:58 Whether Reportable: No I attest to accuracy and integrity of this document High Ciourt, Chandigarh Pr. Commissioner of Income-tax, Rohtak v. Sher Singh Shivrain
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