RITA MANCHHANI ,JABALPUR vs. PR. CIT-1 JABALPUR, JABALPUR
In the result, the assessee‘s appeal is dismissed on the afore-said terms
ITA 19/JAB/2021[2015-16]Status: DisposedITAT Jabalpur29 Nov 2022AY 2015-16
Bench: Shri Sanjay Arora, Hon‘Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(3)Section 263Section 56(2)(vii)
vi) xxxxxxxxxxx
(vii) where an individual or a Hindu undivided family receives, in any previous year, from any person or persons on or after the 1st day of October, 2009 but before the 1st day of April, 2017,—
(a) xxxxxxx
(b) any immovable property,—
(i) without consideration, the stamp duty value of which exceeds fifty thousand rupees, the stamp duty