MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 22/DDN/2020[2015-2016]Status: DisposedITAT Dehradun27 Jul 2023AY 2015-2016
Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-
Section 143(1)Section 143(3)Section 263Section 54
Capital
Gain at NIL. Ld. Pr. CIT proceeded to set aside the assessment and directed the AO to re-examine the claim of exemption u/s 54 of the Act on the ground that the deduction so allowed, is not in accordance with law.
8. Aggrieved against the order of Ld. Pr. CIT, the assessee is in appeal before this Tribunal