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
6,41,972/-.
2. That the Ld. CIT (A) erred on facts and in law in sustaining the adjustment u/s 143(1) of the Act on account of capital gain for Rs. 42,08,406/- contrary to the scope of section 143(1) of Income Tax Act.
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