DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), , RAIPUR vs. SHRI RADHESHYAM AGRAWAL, RAIPUR
The appeal of the revenue is dismissed in terms of our aforesaid observations
ITA 32/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.32/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ"/Appellant बनाम / V/S. Radheshyam Agrawal 27/B, Ankit Choubey Colony, Raipur (C.G.). Pan : Aczpa6544J ……""यथ" / Respondent
For Appellant: Shri Amit M Jain, CAFor Respondent: Shri P.K Mishra, CIT-DR
Section 143(3)Section 17Section 2(47)(v)Section 49Section 53ASection 54F
section 2(47)
(v) of the Act r.w.s 53A of the Transfer of the Property Act, 1882, it
10
DCIT-2(1) Vs. Radheshyam Agrawal was observed by the CIT(Appeals) that as the purchase transaction in the case of the present assessee was completed and the entire amount of purchase consideration was paid (after deducting TDS
