UTSAV JAIN,KOLKATA vs. I.T.O, WD29(4), KOLKATA, KOLKATA
In the result, assessee’s appeal stands allowed
ITA 1514/KOL/2013[2009-2010]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-2010
Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10 Utsav Jain V/S. Ito, Ward-29(4), 90C Alipur Road, Aaykar Bhawan, 2, Kolkata-700 027 Gariahat Road, [Pan No.Agrpj 4300 R] Kolkataa-700 068 .. अपीलाथ" /Appellant ""यथ"/Respondent
Section 143(3)Section 234BSection 234C
house within the prescribed period and neither the Assessing Officer nor the Ld. Commissioner of Income tax
(Appeals) - XVI, Kolkata allowed this claim of the assessee as both of them treated the emanating gains to be "short term capital gain" and not "long term capital gains"
4) For that without prejudice to any other ground taken herein, the Ld.
Commissioner