Search: reassessment

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Section 54F6 Section 1544 Section 2342 Section 143(3)2

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

Reassessment) Assessment year 2007-08- Where issue as to whether property that was purchased by assessee constituted one flat or two flats for purpose of exemption under section 54F was examined by Assessing Officer in original assessment, Sunil Pagaria vs. ITO reopening of assessment to disallow exemption under section 54F on same facts was not sustainable [In favour of assessee