ANAND SURANA,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, the appeal filed by the assessee is dismissed in terms of our aforesaid observations
ITA 192/RPR/2022[2016-17]Status: DisposedITAT Raipur04 Jul 2023AY 2016-17
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.192/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Anand Surana, Nanesh Kripa, Civil Lines, Raipur (C.G.)-492 001 Pan : Aosps5275H .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent
For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10(37)Section 143(3)Section 2(14)Section 2(14)(iii)Section 263
capital gain (LTCG).
Accordingly, the Pr. CIT held a conviction that as the A.O had failed to apply his mind to the aforesaid issue which was one of the reason for selection of his case for scrutiny assessment, therefore, the same had rendered the assessment order passed by him as erroneous in so far it was prejudicial to the interest
