SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR
In the result,the appeal of the assessee is partly allowed
ITA 8/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Oct 2023AY 2012-13
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 10(38)Section 147Section 148Section 56Section 68Section 69C
property—Assessee is said to have made investment in the construction of residential house out of sale proceeds of shares of a company which were held by her for more than one year—Purchases of shares by assessee are evidenced from the contract note and the payment was made by cheque—Shares were held in the name of the assessee
