2022 (8) TMI 81

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.... the Respondent : Ms. Sapna Bhatia, CIT (DR) ORDER PER SAKTIJIT DEY, JM: This is an appeal by the Revenue against order dated 19.12.2016 of learned Commissioner (Appeals)-42, New Delhi, for the assessment year 2012-13. 2. The only effective ground raised by the assessee reads as under: "Whether the Ld. CIT (A) has erred in law and on facts of the case in holding that the asses....

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....led for the impugned assessment year, the assessee applied the tax rate of 10% on the capital gain by taking recourse to the proviso to section 112(1) of the Act and claimed refund of the excess TDS. The Assessing Officer disallowed assessee's claim. 4. Being aggrieved, the assessee preferred an appeal before learned Commissioner (Appeals. Agreeing with the submissions made by the assessee, lea....