SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA
In the result, the appeal is dismissed
ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F
capital gain was utilized were also given. Since all details were available, it was the duty of the Taxing Authority to give all statutory allowance of exemption to the assessee, even when the assessee failed to claim that exemption. Accordingly, it is claimed that the AO's action was arbitrary, illegal and against provisions of law. She has relied
