SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR
In the result, the appeal of the assessee is allowed
ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F
disallow exemption under section 54F on same facts was not sustainable [In favour of assessee].
[2022] 138 taxmann.com 445 (Delhi - Trib.); SarojArora v/s ITO
Section 54 of the Income-tax Act, 1961-Capital gains Profit on sale of property used for residence (One Residential housel Assessment year 2013-14 During year, assessee had received long term capital gain (LTCG
