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Section 2(47)(v)2

PULIKKAPARAMBIL GEORGE JACOB,KOZHIKODE vs. ITO WARD 1(1), KOZHIKODE, KOZHIKODE

In the result, assessee’s appeal is allowed for statistical purposes

ITA 558/COCH/2022[2011-2012]Status: DisposedITAT Cochin02 Mar 2023AY 2011-2012

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Shri V.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 147Section 2Section 2(47)Section 2(47)(v)Section 2(47)(vi)Section 53A

section 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27/12/2016 for the Assessment Year (AY) 2011-12. 2. The appeal raises a single issue, i.e., the assessment of capital gain, if any, arising to the assessee for the current year. It would be relevant to recount the facts of the case in brief. Shri Jacob George