2017 (3) TMI 1762

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.... Sunil Kumar Yadav,    This appeal is preferred by the assessee against the order of CIT(A), inter alia, on the following grounds:   "1. That the Assessing officer and 1st Appellate Authority is not justified in rejecting the assesses claim of deduction under section 54B of Income tax Act. Even through the assesses being eligible to claim deduction under section 54 B of Income T....

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....he date of the sale of the property and another after the date of sale of the property is out of the sale consideration of the property sold by the Assessee. Hence the Assessee is entitled for the deduction under section 54 B of Income Tax Act." 2. This appeal came up for hearing on 30.03.2017, but none appeared on behalf of the assessee. 3. On careful perusal of the record, it is noticed that....