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Enterprises., Vs. Income Tax Officer, Ganpati Agro Complex, Ward-1(2), Bathinda. Malout Road, Bathinda. PAN:AAEFC-2374B (Appellant) (Respondent) Appellant by: Sh. Ashwani Kalia

Assessment Year: 2011-12 Narayangarh Hotel & Vs. Income tax Officer, Gardens Malout Road, Ward-II(2), Muktsar Muktsar. PAN:AAHFN-8249F (Appellant) (Respondent) Appellant ... name and style of M/s Narayan Hotel and Garden, Malout Road, Muktsar and subsequent to the survey in the business premises of the appellant

sold agricultural land belonging to the appellant in village Adhian, Tehsil Malout, Distt. Muktsar by adjudicating a sale deed on 11.06.2007 on consideration