36 results for “house property”+ Section 374(2)clear
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In the result, appeal was answered in favour of assessee
Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.594/Kol/2017 Assessment Year : 2012-13 Sri Jagdish Rai Karnani -Vs.- I.T.O., Ward-35(2) Kolkata Kolkata [Pan : Afapk 1013 Q] (Respondent) (Appellant) For The Appellant : Shri B.C.Jain, Fca For The Respondent : None Date Of Hearing : 15.06.2017. Date Of Pronouncement : 07.07.2017 Order
2. That in the facts and circumstances of the case, the Id Commissioner of Income Tax (Appeals)-10, Kolkata erred in treating the date of sale of old residential house as 29.06.2011 whereas the date of sale need to be taken as 18.05.2011 being the date of first receipt for sales. 3. That in the facts and circumstances