PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

In the result, the appeal filed by assesse is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos.212/Pan/2025 (A.Y. 2015-16) Pratibha P Kulkarni Vs Dcit-Central Circle, Represented By Legal Heir Saraf Colony, . Chidambar Kulkarni, Khanaput, Plot.No.593, Block-1, Tilakwari, Sector.No.5, Shrinagar, Belagavi--590001, Belagavi-590016, Karnataka. Karnataka. Pan/Gir No. Adzpk4755G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

260/-.Further notice u/sec142(1) of the Act issued calling for information in respect of sale of agricultural lands. In compliance the Ld.AR of the assessee appeared and submitted the details and information. The Assessing officer dealt on the evidences, provisions of capital gains and recomputed the long term capital gains and after allowing the deduction under section