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Section 55A2 Section 50C(1)2 Section 143(3)2 Capital Gains2 Addition to Income2

A.C.I.T.,CENTRAL CIRCLE-1(2), KOLKATA vs. M/S ESTIN TIE UP PVT. LTD., KOLKATA

In the result, the two cross appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

ITA 141/KOL/2020[2013-14]Status: DisposedITAT Kolkata20 Nov 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra

Section 143(3)Section 50C(1)Section 55A

55A of the Act read with 1st and 2nd proviso of section 50C(1) of the Act for determining the value of the property as on 20.01.2009 as well as FY 2012-13 for the purpose of cost of acquisition and sale value consideration and erring in law as well as on facts of the case to appreciate that

M/S ESTIN TIE UP PVT. LTD.,KOLKATA vs. A.C.I.T., CENTRAL CIRCLE-1(2), KOLKATA

In the result, the two cross appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes