GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA
In the result, appeal of assessee is allowed
ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16
Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023
Section 143(3)Section 263Section 45Section 54F
54F of the Act, if capital gain arises to an eligible assessee on transfer of any long term capital asset (not being a residential house), and the assessee has within a period of one year before or two years after the date of transfer, purchased, or has within a period of three years after the date of transfer, constructed
