2011 (2) TMI 951

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....appellant.   Mr. Ravi Shanker, Advocate for the respondent   A DARSH KUMAR GOEL, J ( Oral) .   1. Since Registry has not been able to send the file on account of fire in the Court premises, learned counsel for the revenue has furnished copy of paper-book which is taken on record. We proceed to decide the matter after hearing learned counsel for the parties.   2. Thi....

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.... case, the Hon'ble ITAT was right in law in following the judgment of the Hon'ble Punjab and Haryana High Court in the case of Munish Iron Store (2003) 263 ITR 484 even though the facts of the present case are entirely different than the case of M/s Munish Irong Store (supra)?   iii) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was correct in not deciding the....

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...., for one residential house claim for exemption under Section 54F was allowed. On further appeal, the Tribunal upheld the claim of the assessee. It was held that investment by the assessee was only in one residential house and investment in land was after the sale.   4. Learned counsel for the assessee states that no appeal has been filed by the revenue against the order of the Tribunal wh....