ACIT, KOTA vs. SMT. ZAHIDA BANO, KOTA
In the result, the Revenue appeal is dismissed
ITA 579/JPR/2013[2005-06]Status: DisposedITAT Jaipur15 May 2017AY 2005-06
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Shri Ajay Malik (Addl.CIT)
Section 143(1)Section 143(3)Section 148Section 2(47)Section 2(47)(v)Section 54F
reassessment and assessed the capital gain for
the year under consideration without giving the benefit of section 54F
of the Act. On appeal, the ld. CIT(A) has decided this issue in favour of
the assessee by holding that the capital gain arose on account of
transfer of the plot of land in the assessment year
