AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56
property situated at C-97, South Extension Part-Il, New Delhi jointly with her husband Sri. S.K. Datta for a consideration of ₹13,00,00,000/-
(assessee’s investment share being 50% of the consideration). The assessee had submitted that the sources for the investment was out of housing loan availed from SBI jointly with her husband for an amount
