SH. SURAJ PRAKASH,AMRTITSAR vs. INCOME TAX OFFICER, WARD - 5(5),, AMRITSAR
In the result, the assessee’s appeal is partly allowed
ITA 638/ASR/2017[2014-15]Status: DisposedITAT Amritsar30 Apr 2019AY 2014-15
Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15
For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(24)(vi)
44,499 was, however, at one-half share in the property, even as the assessee claimed credit for the full amount of TDS, i.e., Rs.1,95,780 (PB pgs. 19-21). This was considered contradictory, and being not satisfactorily explained, with the assessee having received the full amount of compensation (Rs.19.58 lacs), the entire capital gain was brought