MRS. SHARMILA GHOSH,HOOGHLY vs. JCIT, RANGE-24, HOOGHLY, HOOGHLY
In the result the appeal of the assessee is allowed
ITA 2054/KOL/2016[2010-11]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-11
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 143(1)Section 148Section 245CSection 245DSection 245HSection 269TSection 271E
section 271E while making the cash repayments.
Aggrieved the assessee is before us.
4. We have heard the rival submissions and perused the records. We note that the appellant, who is an individual and proprietor of M/s. Ghosh Nursing Home, earns her income from running of nursing home, capital gains