SEEMA JAIN,INDORE vs. ITO 1(1), INDORE
Appeal is allowed
ITA 591/IND/2024[2013-14]Status: DisposedITAT Indore17 Jul 2025AY 2013-14
Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2013-14 Seema Jain, Ito 1(1) 73-Ba, Scheme No.94, Indore Regency Adrise, Near बनाम/ Bombay Hospital, Vs. Vijay Nagar, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Adtpj4652K Assessee By Shri Anil Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 17.07.2025
Section 139Section 143(2)Section 143(3)Section 147Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 50Section 50C
disallowance
of Rs. 2,00,000/- out of certain expenses claimed by assessee in business
Page 2 of 11
Seema Jain
ITA No. 591/Ind/2024 – AY 2013-14
income. The AO, however, accepted the long-term gain of Rs. 24,46,661/-
declared by assessee without any change.
2.1
Subsequently, the AO re-opened assessee’s case u/s 147 through
notice