SH. SANJAY BAIRATHI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR
In the result, grounds taken by Revenue are dismissed
ITA 1343/JPR/2018[2013-14]Status: DisposedITAT Jaipur13 Jun 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 115BSection 132Section 132(4)Section 251
house property.
D.—Profits and gains of business or profession.
E.—Capital gains.
F.—Income from other sources.
c) Chapter V deals with inclusion in the total income of an assessee, income of other persons and Chapter VI deals with aggregation of the total income and set off or carry forward of losses. Section 69B falls in chapter
