NAND KISHORE GUPTA,NOIDA vs. ITO WARD 2(3), NOIDA
In the result, the appeal of the assessee is allowed
ITA 2005/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Apr 2022AY 2012-13
Bench: Shri Amit Shuklaas S.M.C.
For Appellant: Shri Neelam Kumar JainFor Respondent: Shri Om Prakash
Section 112Section 147Section 148Section 151Section 234ASection 50(2)Section 50CSection 80C
Capital Gain and demanding Income Tax at ordinary slab against 20% Rate prescribed u/s 112 of the Act.
3.5 That the lower Authorities erred in not giving claim of deduction u/s 80C amounting to Rs. 95,383/- and under section SOD of Rs. 15,000/-. The Appellant duly submitted the evidence of depositing premium before
CIT(A) with submissions dated
