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
2
AY: 2013-14
had sold one of the properties in assessment year 2011-12 and
assessment year 2012-13. According to learned AR, the assessee
had only invested in the property in the capacity of investor for the
purpose of earning capital appreciation thereon. The intention of
the assessee at the time of purchase of properties in the capacity
