ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA
In the result, the appeal filed by revenue is dismissed
ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR
Section 143(3)Section 145(3)
transferred to a degree usually associated with its ownership.
B]
That it has also beeen wrongly alleged that the assessee has not shown any sale neither before nor in this year.
In fact the complete details of 12 shops sold during F.Y.2010-11 ie.
A.Y.2011-12 for Res.96,50,000 showing sl.no., shop no., name and address, area sold, date of sale
