SMT SEEMA DEVI BAKLIWAL ,CHHINDWARA vs. ITO,WARD-1, , CHHINDWARA
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 30/JAB/2023[2017-18]Status: DisposedITAT Jabalpur18 Sept 2023AY 2017-18
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesmt Seemadevibakliwal, Vs. Ito, Ward-1, Near Subjimandi, Nagpur Road, Budhwari Bazar, Chindwara-480001, Chindwara-480001, Madhyapradesh. Madhyapradesh. Pan/Gir No. : Afkpb8628Q Appellant .. Respondent Appellant By : Shri.Rahul Bardia.Fca.Ar Respondentby : Shri Rajesh Kumar Gupta. Sr.Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 143(3) & 250 Of The Act.The Assessee Has Raised The Following Grounds Of Appeal As Under:
For Appellant: Shri.Rahul Bardia.FCA.ARFor Respondent: Shri Rajesh Kumar Gupta. Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 54Section 54B
84,760/-.
Subsequently the case was selected for limited scrutiny under CASS and notice u/s 143(2) of the Act was issued.
The reasons for selection of the case under CASS being
(i)Large deduction claimed u/s 54, 54B, 54EG from the capital gains(ii) increase in capital in a year. Further the Assessing Officer (AO) has issued notice
