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SMT. RANJANA BAJPAI,ALLAHABAD vs. DCIT/ACIT, CIRCLE-1(1), ALLAHABAD

Appeal is allowed for statistical purposes

ITA 22/ALLD/2024[2009-10]Status: DisposedITAT Allahabad05 Dec 2024AY 2009-10

For Appellant: Sh. Anil Kumar, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 142(1)Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 68

capital gains to account for purchase price, as against the action of the ld. AO who is seen to have added the entire sale consideration. Regarding the alleged donation of Rs.2,00,000/-, the ld. CIT(A) was not convinced of the bona fides of the claim and hence upheld the action of the ld. AO. Lastly, regarding the cash