SHRI SANTOSH KUMAR AGARWALA,CUTTACK vs. ACIT, CIRCLE- 2(1), CUTTACK
In the result, appeal of the assessee stands allowed
ITA 190/CTK/2023[2009-10]Status: HeardITAT Cuttack13 Jul 2023AY 2009-10
Bench: Before Shri George Mathan, Judicialita Nos.189 & 190/Ctk/20 /Ctk/2023 Assessment Year : 2009-10 Santosh Kumar Santosh Kumar Agarwala, Vs. Acit, Circle Acit, Circle-2(1), Sector-6, Cda, Cuttack 6, Cda, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Aaspa 3698Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr , Sr. Dr Date Of Hearing : 13/07 7/2023 Date Of Pronouncement : 13/0 /07/2023 O R D E R
For Appellant: Shri Mohit ShethFor Respondent: Shri S.C.Mohanty, Sr
Section 148
property. It was the submission that the period of construction of house would also have to be considered.
P a g e 4 | 10
ITA Nos.189 & 190/CTK/2023
Assessment Year : 2009-10
8. I have considered the rival submissions. A perusal of the present facts clearly shows that in para 7.1 of the assessment order, the Assessing
Officer has denied
