MUKESH J\KUMAR AGARWALLAA,GUWAHATI vs. PR. COMMISSIONER OF INCOME TAX, GUWAHATI, GUWAHATI
In the result, appeal of the assessee is allowed
ITA 47/GTY/2021[2015-16]Status: DisposedITAT Guwahati09 Oct 2023AY 2015-16
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2015-16
For Appellant: Shri S. P. Bhati, FCAFor Respondent: Shri I. Gyaneshori Devi, JCIT
Section 143(3)Section 263
capital gain claimed as exempt which is one of the reasons for selection of the case of the assessee for scrutiny assessment.
Before us,
Ld.
Counsel has evidently demonstrated the enquiry made by the Ld. AO and submissions made by the assessee thereon, supported by relevant documentary evidence, all of which are placed in the paper book.
7. From