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
54F of the Act.
Accordingly, the exemption of Rs. 2,62,08,000/- claimed u/s 54 of the Act was disallowed and a sum of Rs. 2,58,34,383/- was added to the income of the assessee. No adverse view regarding the rent received was formed as the same had been shown under the head ‘income from other sources
