PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SMT. SHIKHA ROY
ITAT/162/2021HC Calcutta08 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 143(2)Section 260ASection 54ESection 54F
Section 54F to the
tune of Rs.4,77,95,168/-. The assessee was called upon to produce
necessary documents and an agreement dated 8th December, 1994 was
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executed by the assesseee and her son with the landlord was
produced. The agreement pertains to a flat in Juhu, Maharashtra,
Mumbai. This flat was let out to the assessee