RAJMATA KAVITESHWARI DEVI,SATNA vs. INCOMETAX OFFICER , SATNA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

capital gains, the addition made by the AO itself is bad in law and is liable to be quashed. 4. The learned Commissioner of Income tax (Appeal) (NAFC) was not Justified in holding that, the appellant did not cooperate in assessment proceedings merely on the ground that she did not respond to the notices issued by the Departmental Valuation Officer