DEVENDER KUMAR PRASHAR,DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALURU
In the result, the appeal of the assessee is allowed
ITA 176/GTY/2024[2019-20]Status: DisposedITAT Guwahati25 Feb 2025AY 2019-20
Bench: The Ld. Cit(A) Also, The Assessee Could Not Succeed On The Basis Of The Following Findings:
Section 143(1)Section 143(1)(a)Section 250
capital gain for Rs. 42,08,406/- contrary to the scope of section 143(1) of Income Tax Act.
3. That the Ld. CIT (A) also erred on facts and in law and failed to appreciate the facts of the case
(a) That The Ld. CIT (A) has misread and misunderstood the provision of section 143(1
