SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA
In the result, the appeal is partly allowed
ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14
Bench: Shri Kul Bharatshri Nikhil Choudhary
For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250
2. Construction of DASSA had been made prior to purchase of shop and was evident from the registry.
3. Costs of shop, locker and stair on first floor had already been built up as evident from the registry.
4. Cost of shop w/c and stairs of second floor had been built up as evident from registry
