GREENONE CONSTRUCTION AND DEVELOPMENT PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 56/RPR/2022[2017-18]Status: DisposedITAT Raipur23 Jan 2023AY 2017-18
Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 56/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Greenone Construction & Development Private Limited C21/22, 1St Floor Shyam Market, Pandri, Raipur (C.G.)-492 004 Pan : Aafcg5846C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent
For Appellant: Shri Praveen Goyal, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 10(37)Section 139(1)Section 143(3)Section 246ASection 263Section 96
capital gain” nor claimed any exemption u/s.10(37) r.w.s 96 of RECTLARR Act, 2013. On the contrary, it was submitted by the Ld. AR that the surplus (net) of Rs.80,23,548/- received
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Greenone Construction and Development Private Limited
Vs. Pr. CIT, Raipur-1
on acquisition of its lands by NHAI was disclosed by the assessee company, a real
