PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA
ITA/9/2024HC Orissa15 Apr 2024
Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY
For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42
28,764/- (ii) a car-parking space No. 12 in
Apartment, 75 Bondel Road, Kolkata vide sale deed No. 9793
2025:JHHC:38059
A.C. (SB) No. 09 of 2024
5
dated 11.09.2009 by HUF-D-3 total value including stamp
duty and registration Rs. 70,575/- were purchased by Dr.
Pradeep Kumar in his own name and in the name