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2003 (5) TMI 514

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....br>IT Reference No. 222 of 1983 - -<br>Income Tax<br>Sudhir Narain And D. P. Gupta, JJ. For the Petitioner : Ashok Kumar For the Respondent Pankaj Mittal ORDER 1. Heard Shri Ashok Kumar, l....

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....he head 'Capital gains' ?" 3. Similar question was considered in CIT v. Shashi Kumar Agrawal [1992] 195 ITR 767 (All.) wherein it has been held that the profit from the sale of land after plotting ....

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