2017 (7) TMI 1183

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..... - D.B. Income Tax Appeal No. 76/2017 - - - Dated:- 5-7-2017 - Mr. K.S. Jhaveri And Mr. Inderjeet Singh JJ. For the Appellant(s) : Mr. K.D. Mathur for Mr. R.B. Mathur. For the Respondent(s) : None ORDER 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the tribunal has initial held in four of the Department however, in M.A., .....

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..... ore Assessing Officer and CIT(A). (iv) Whether on the facts and in the circumstances of the case, the ITAT was justified in not appreciating that the CIT(A) admitted additional evidence and held that the land was beyond 8km without seeking report of the Assessing Officer against provisions of Rule 46A of the IT Rules. (v) Whether on the facts and in circumstances of the case, the ITAT was ju .....

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..... notification for acquisition and culminates with grant of final award which is contrary to the legal interpretation that capital gain/loss within the meaning of sec.2(47) of the Act, arises on the date of transfer of assest and it does not extend to the whole of the financial year like other heads of income. (viii) Whether on the facts and in circumstances of the case, the ITAT was justified i .....

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