Provisions of section 50C of the Income Tax Act while making the addition to capital gains
Last updated: 24 June 2021
Court :
ITAT Ahmedabad
Brief :
These five appeals filed by different assessees, pertaining to assessment year (AY) 2012-13, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
Citation :
ITA 1688/AHD/2017
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Published in Income Tax
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