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
144A of the 1961 Act , for impugned ay: 2012-13. It was also explained by assessee before learned Pr. CIT that it is not correct to say that payment of freehold charges of land to government is not cost of improvement of land . It was submitted by assessee that agreed sale price as per agreement of sale dated
