OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR
In the result, appeal of the assessee is allowed
ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20
Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B
house. What should be cost of construction, the Tribunal has applied the rate of PWD ie. on the facts and circumstances of the case, which is part of finding of fact. No interference is called for."
(v) The Hon'ble Rajasthan High Court, Jodhpur in the case of CIT Central,
Jaipur vs. Ashok Kumar Govadia in ITA No. 82/2010