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Section 253(3)15 Section 14810 Section 143(3)9 Section 143(2)8 Section 1544 Section 1474 Condonation of Delay3 Rectification u/s 1543 Section 50C

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

ITA 68/ALLD/2018[2012-13]Status: DisposedITAT Allahabad28 Jan 2021AY 2012-13

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

For Appellant: Shri Basudev Banerjee, CAFor Respondent: Shri Debashish Chanda, CIT-DR

Section 147Section 154Section 263

Section 48 mode of computation a capital gain has been provided that while calculating capital gains the cost of improvement and cost of acquisition of assets has to be reduced from the full value consideration. The word improvement has various shades of meaning as it includes everything by doing which there is enhancement of the value of the asset

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD