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Section 14810 Section 143(2)8 Section 1474 Section 143(3)3 Section 50C2 Section 2632 Capital Gains2 Long Term Capital Gains2 Reassessment2

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

price or the asset is made to grow better, vide CIT Vs Rama Swami Mudaliar (92) ITA No. 96 ITR 939 (MAD). Onus to prove the cost of improvement is on the assessee that he has incurred the improvement charges before transferring the asset. Section 48 is enabling provision, which permits certain deductions from the sale consideration received

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