SMT. AMITA NARANG,DELHI vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU
In the result, the assessee’s appeal is dismissed
ITA 385/ASR/2016[2007-08]Status: DisposedITAT Amritsar25 Mar 2019AY 2007-08
Bench: Sh. Sanjay Arorai.T.A. No. 385/Asr/2016 Assessment Year: 2007-08
For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 45Section 48
house property in January, 2007, i.e., within a period of less than ten months of its’ purchase by the assessee in April, 2006. 2
Amita Narang v. Dy. CIT
3. The assessee before me relied, as was the case before the ld. CIT(A), on the decisions in CIT v. Mithlesh Kumari [1973] 92 ITR 9 (Del) and CIT (Addl