SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH
In the result the appeal filed by the assessee is allowed
ITA 1511/DEL/2017[2008-09]Status: DisposedITAT Dehradun11 Nov 2020AY 2008-09
Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09
For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 143(3)Section 147Section 148Section 234BSection 234C
property had been confirmed by the seller relating to the direct transaction and not by a third party”.
2.5
That the finding of the learned Commissioner of Income Tax (Appeals) that, “the statements are taken as uncontroverted and in any case they are backed by corroborative evidence of the investment of the proceeds in purchase of land” is perverse
