ACIT, CIRCLE-32, KOLKATA, KOLKATA vs. MRS. ISHITA MOHATTA, KOLKATA
In the result the Cross Objection, No
ITA 788/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Nov 2018AY 2013-14
Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Acit, Cir-32, Kolkata Vs. Mrs. Ishita Mohatta 10B, Middleton Row, 3Rd Floor, Kolkata – 24, Park Street, Magma House, 9Th Floor, Kolkata – 700 071. 700 016. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Co No.45/Kol/2018 (Assessment Year: 2013-14) Vs. Acit, Cir-32, Kolkata Mrs. Ishita Mohatta 24, Park Street, Magma House, 9Th 10B, Middleton Row, 3Rd Floor, Floor, Kolkata – 700 016. Kolkata – 700 071. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) ..
For Appellant: Shri Kapil Mondal, JCIT, Sr. DRFor Respondent: Shri S. Jhajharia, AR
Section 139(1)Section 143(3)Section 54F
property at Mumbai was acquired on 19.11.2012, which is within one year before the date of sale of shares of M/s Benzo Chem Industries
Private Ltd, on 23.03.2013, therefore the assessee has satisfied the conditions laid down in proviso (a)(i) to sub- section (1) of section 54F of the Act, which is given below for ready reference:
“Section
