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of <h1>Supreme Court dismisses Special Leave Petition, condones delay, and disposes of pending applications.</h1> <h3>BAHADUR SINGH Versus COMMISSIONER INCOME TAX (APPEALS) FARIDABAD & ANR.</h3> The Supreme Court dismissed the Special Leave Petition for lack of merit, condoning the delay and disposing of pending applications. - BAHADUR SINGH ... Exemption u/s 54B denied - case of the appellant is that he and his three brothers had sold jointly owned land and for his 1/4th share he purchased land in the name of his wife and claimed exemption under Section 54B - HELD THAT:- As decided by HC [2020 (4) TMI 725 - PUNJAB & HARYANA HIGH COURT] after selling the agricultural land the appellant purchased a land worth his share, in the name of his wife. The issue is directly covered by the decision of this Court in Dinesh Verma's case [2015 (7) TMI 486 - PUNJAB & HARYANA HIGH COURT] . The reliance of Gurnam Singh's case2008 (4) TMI 28 - PUNJAB AND HARYANA HIGH COURT]will not enhance the case of the appellant as the property in that case was purchased in the joint name of the assessee and his only son, which is not the case in the present case, thus issue decided against assessee - HELD THAT:- No merit in the Special Leave Petition. The Supreme Court dismissed the Special Leave Petition, stating that they did not find any merit in it. The delay was condoned, and pending applications were disposed of. (Case citation: 2023 (9) TMI 35 - SC)
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