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Section 1473 Section 50C2

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R

Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

House Property’ and ‘Income from Other Sources’ only. However, information alongwith a copy of sale deed dated 10.09.2011was received regarding sale of commercialbuilding and land appurtenant thereto by the assessee during the 3 Shree Prakash Singh Assessment Year:2012-13 previous year relevant to the assessment year 2012-13. On perusal of the above Sale Deed dated