ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA
ITA 205/PAT/2018[2015-16]Status: DisposedITAT Patna27 Jun 2024AY 2015-16
For Appellant: Shri Alok Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250Section 28Section 54Section 54F
depreciated on account of going various litigations. It is submitted that the circle municipal value shown in the sale deed is merely for the limited purpose calculation of stamp duty by the state government.
The assessee was engaged in legal dispute over the title of the immovable property in question. Due to dispute attached to the property the assessee