MAYA DEVI AGRAWAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(3), RAIPUR, RAIPUR
In the result, the assessee's appeal is allowed in terms of my observations above
ITA 193/RPR/2023[2008-09]Status: DisposedITAT Raipur08 Sept 2023AY 2008-09
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 193/Rpr/2023 "नधा"रण वष" / Assessment Year : 2008-09 Maya Devi Agrawal Near Dena Bank, Dupan Para Kharora, Raipur (C.G.)-493 225 Pan : Acipa5876A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(3), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148
Capital Gains
Rs.2,21,602//-
11. Based on the aforesaid factual position, it transpires that the transaction of sale of property under consideration a/w. complete details of the cost of acquisition and improvement had not only been disclosed by the assessee in her return of income but the same had also been considered by the A.O. while framing the original
