V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM
In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes
ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014
Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember
For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64
house property.
We are conscious, we may clarify, that the ld. CIT(A) has, in computing the %
age of total consideration ascribed to land, being in fact at 63%, wrongly worked it at 37%, which is in fact for building. The same would not, however, in any manner, impact the final conclusion, which is based on, firstly, the assessee
