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Section 1472 Section 1322 Section 682 Section 54F2

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

transfer of listed shares/security with a with a claim of exemption u/s 54F. The said return was accepted u/s 143(1) of the Act. Subsequently the Ld AO reopened the case on the basis of the certain information received from ITO Ward 1(2), Kota that, during the course of search action u/s 132 carried on the directors