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2 results for “house property”+ Section 54Bclear

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Key Topics

Section 2638Section 54B4Section 54F3Section 1443Section 543Section 143(3)2

HARI SINGH,MATHURA vs. ITO WARD-3(2), MATHURA

In the result, the appeal of the assessee for statistical purposes treated as

ITA 440/AGR/2017[2009-10]Status: DisposedITAT Agra30 Jul 2019AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 144Section 54Section 54BSection 54CSection 54F

property after allowing the corresponding deduction u/s 54B of the Act for investment in agricultural land as per law. 4. That the assessee is agriculturist having only source of income from agriculture (APB, page 1). The ld. AR further submitted as follows: “1. That assessee is an agriculturist having only source of income from agricultural Farming. During the year under

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

properties one is under construction and other is occupied by a tenant while in the description at point no. 5, it is stated that these two plots are being used for construction of residential house and therefore, the issue needs a fresh inquiry as requisite verification was not done during the assessment proceedings.” 4. Further, Learned Pr.CIT held that Explanation