SARIKA DUGAR,KOLKATA vs. ITO, KOLKATA
In the result, appeal of the assessee is partly allowed
ITA 363/KOL/2023[2013-14]Status: DisposedITAT Kolkata16 Nov 2023AY 2013-14
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble
For Appellant: Shri Chirag Desai, Office staff on behalf of Miraj D. Shah, A/RFor Respondent: Shri B.K. Singh, JCIT, Sr. D/R
Section 10(38)Section 143(3)Section 148Section 250Section 271(1)(c)Section 275Section 275(1)(c)
capital gain in the reopening proceedings.
I.T.A. No. 363/Kol/2023
Assessment Year: 2013-14
Sarika Dugar
3
6.1. On the other hand, the ld. D/R submitted that the order u/s 271(1)(c) of the Act is not barred by limitation as on account of Covid-
19 Pandemic, the limitation period was extended from time to time by the CBDT. Copies
