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 53A of Transfer of Property
Act and hence not eligible for deduction u/s 54F of the I.T. Act?
3
DCIT-2(1) Vs. Radheshyam Agrawal
4. Whether on the facts of the cases and in law, the CIT(A) was justified in deleting the disallowance of cost of improvement amounting to Rs.18,77,602/- out of total amount claimed
