LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN
In the result, the appeal is allowed for statistical purposes
ITA 3941/DEL/2018[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 147Section 54F
255
In the Balance Sheet these immovable properties have been shown as Fixed Assets along with other prior owned properties.
Balance Sheet as on 31.03.2009 is placed on record.
Thereby it is clear that immovable property purchased is not stock in trade.
2009-10
2010-11
21,85,000
In the Balance Sheet these immovable properties have been shown