AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR
In the result, the appeal is allowed
ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 143(3)Section 263Section 43C
Capital gain with respect to sale consideration (higher or AIR and ITR).
3. The assessment u/s 143(3) of the Act was completed on 14/08/2013
by determining the total income of Rs.8,74,550/- by making addition of Rs.2,56,280/- and Rs.50,000/- u/s 43CA and disallowed the expenses respectively. The learned Pr. CIT is of the opinion that
