ACIT, CENTRAL CIRCLE-1, NASHIK, NASHIK vs. RAJENDRA RASIKLAL SHAH, NASHIK
In the result, the appeal of the Revenue is dismissed
ITA 1015/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14
Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1015/Pun/2024 Assessment Year : 2013-14
For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 143(3)Section 147Section 148Section 250Section 53Section 54
issue here before us is different. As discussed earlier, the holding period is to be delermined in terms of section 2(424) of the Act which has been reproduced and discussed above. The issue of transfer of ownership is not the issue to be decided here for computing the holding
