ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU
In the result, the appeal of the revenue is dismissed being devoid of merits
ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69
35,000/marla ) ,
Total marla– 428 (21 kanals& 8 marlas ) , total amount – 428 x 2,25,000 >
Rs.9,63,00,000. Cheque amount Rs.7,57,56,000 (As per circle rate).
4
I.T.A. No.557/Asr/2024
Assessment Year: 2019-20
6. During the course of assessment proceedings, the assessee explained that she
has purchased a plot of land with plot size
