SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR
In the result, appeal of the assessee is allowed
ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12
Bench: Shri Sonjoy Sarma & Shri Girish Agrawal
For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A
capital gain claimed as exempt by the assessee. Ld.
CIT(A) in the first appeal has confirmed the addition so made.
7. Before us, Ld. Counsel for the assessee has placed on record a paper book containing 218 pages. Ld. Counsel for the assessee emphasized that the approval from the competent authority for issuing notice u/s. 148 was obtained