SURESH SINGH,ALIGARH vs. ITO WARD-1(1), ALIGARH
In the result, the appeal is allowed
ITA 110/AGR/2018[2009-10]Status: DisposedITAT Agra10 Jul 2019AY 2009-10
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2009-10
Section 147Section 148Section 50C
capital gain and the benefit of indexed cost should be allowed.”
2. The assessee has filed an application for admission of additional grounds, which are as under :
“1. Because the addition made by the Assessing Officer invoking provisions of Section 50C of the I.T Act and confirmed by Ld, CIT(A) is wrong, bad in law, unjustified and without jurisdiction