SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE
In the result, the appeal of the assessee is allowed
ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14
Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D
Section 139Section 147Section 148Section 151Section 50CSection 54F
capital gain is concerned.
The word
“assessee”
must be given.a wide and liberal interpretation so as to include his legal heir also. There is no warrant for giving too strict an interpretation to the word ‘assessee’ as that would frustrate the object of granting the exemption and what is more, in the instance case, the very same assessee, immediately after
