I.T.O., WARD-1(4), ALLAHABAD vs. RAGHAV WADHAWAN, NEW DELHI
In the result, the appeal is dismissed
ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R
For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A
Section 10(22)Section 54
disallowance of Rs.2,77,46,675/- under section 54 of the Act, relying on the
ITA No.184/ALLD/2017 Page 5 of 6
decision of the Ahmedabad Bench of the Tribunal in the case of ‘Smt. Leena J Shah vs. ACIT’ (supra), wherein the Tribunal had agreed with the view of the Assessing Officer, that the residential house purchased/constructed must
