{"id":37156,"date":"2023-09-06T15:13:20","date_gmt":"2023-09-06T09:43:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/daljit-singh-bassi-v-pcit-2022-220-ttj-5-uochdtrib\/"},"modified":"2023-09-06T15:13:20","modified_gmt":"2023-09-06T09:43:20","slug":"daljit-singh-bassi-v-pcit-2022-220-ttj-5-uochdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daljit-singh-bassi-v-pcit-2022-220-ttj-5-uochdtrib\/","title":{"rendered":"Daljit Singh Bassi v. PCIT (2022) 220 TTJ 5 (UO)(Chd)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Held that the Assessing Officer in the course of assessment proceedings has\u00a0 made due inquiries about the capital gain earned on sale of agricultural land as well as the assessee&#8217;s claim of exemption under S. 54F, the assessee has submitted voluminous evidences in support of his claim of exemption. Order of CIT\u00a0 was quashed.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Investment in a residential house-Proper enquire was made by the Assessing Officer, purchase deed and other documents were  filed-Revision is not valid   [S. 54F, 143(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-37156","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Fi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37156"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37156\/revisions"}],"predecessor-version":[{"id":37157,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37156\/revisions\/37157"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}