JENNIFFER CHAKRAVARTY,SILIGURI vs. DCIT, CIR-3, SILIGURI, SILIGURI
In the result, the appeal filed by the Revenue (in ITA No
ITA 514/KOL/2016[2011-2012]Status: DisposedITAT Kolkata31 Jul 2018AY 2011-2012
Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.400/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Dcit, Circle-1, Siliguri Vs. Smt. Jennifer Chakraborty St. Michael’S School, 2Nd Mile, Sevoke Road, Aayakar Bhawan, Paribahan Nagar, Matigra, Siliguri, Pin-734010. Siliguri "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acppc 9278 B (Revenue) .. (Assessee)
For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 143(3)Section 54
iii)
The income from the house property subject matter of transfer should have been charged to tax under the head “income from house property”, or if it is self- occupied, the income from house property has been taken as nil;
(iv) Investment must be made in another residential property within one year before or two years after the due date
