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Section 2635 Section 143(3)4 Section 1472 Section 1322 Section 682 Section 54F2 Deduction2 Addition to Income2

INCOME TAX OFFICER WARD-1(3),, RAIPUR vs. SMT. RACHNA DEVI SADHWANI L/H OF LATE SHRI KALYAN DAS SADHWANI, RAIPUR

The appeal of the revenue is dismissed, with no order as to cost

ITA 15/BIL/2012[2003-04]Status: DisposedITAT Raipur03 Feb 2022AY 2003-04

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकरअपीलसं. / Ita No. 15/Blpr/2012 िनधा"रणवष" / Assessment Year : 2003-2004

For Appellant: None for the assesseeFor Respondent: Shri G.N Singh, CIT-DR

Section 132Section 139(1)Section 143(1)Section 147Section 250Section 253(2)Section 54FSection 68

253(2) vide order dt 27/01/2012 as under; “1. Whether in law and on facts & circumstance of the case, the CIT(A) has erred in deleting the addition of ₹ 10,45,804/- made by the A.O. u/s 68 of the I.T. Act, 19661 by rejecting the Long Term Capital Gain claim of the assessee” “2. The order

INCOME TAX OFFICER WARD-1(3),, RAIPUR vs. SMT. RACHNA DEVI SADHWANI L/H OF LATE SHRI KALYAN DAS SADHWANI, RAIPUR

INCOME TAX OFFICER WARD-1(3),, RAIPUR vs. SMT. RACHNA DEVI SADHWANI L/H OF LATE SHRI KALYAN DAS SADHWANI, RAIPUR

M/S POORNACHAND AGRAWAL, BILASPUR,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR, RAIPUR