In the result, ITA Nos. 15 & 16/JAB/2024 are held to be allowed for statistical purposes
Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.15 & 16/Jab/2024 A.Ys. 2012-13 & 2013-14 Gomesh Dwivedi, Vs. Income Tax Officer, Ward No.3, Durga Nagar Padra Huzur Rewa, M.P. Rewa, M.P. Pan:Akcpd5536A (Appellant) (Respondent)
49,000/-. However, in response to the said letter, the assessee did not furnish copies of the purchase deeds, sale deeds or the details of land development expenses incurred in respect of the land sold by him. Therefore, in the absence of the same, the A.Ys. 2012-13 & 2013-14 Gomesh Dwivedi ld. AO held that the capital gain shown