YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

48,980. 3. Being aggrieved, the assessee filed an appeal before the ld. CIT(A). However, due to the sickness of the partner of the assessee-firm who was looking after its‟ income-tax matters, as stated in the appeal memo, there was a delay of seven days in filing the appeal. The ld. CIT(A), per an ex parte

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 92,44,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath Pyasi

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that