SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND
Appeal is partly allowed in above terms
ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E
section 54B deduction claim to uphold the learned lower authorities’ respective findings in very terms.
10. Next comes the assessee’s second substantive issue of the cost of improvement claimed to the tune of Rs.31,26,815/- which stands accepted to the extent of Rs.9,94,563/- in the assessment order. The Assessing Officer thereafter disallowed
