SRI ANAND KUMAR DHANUKA ,RANCHI vs. ITO WARD-1(1), RANCHI
In the result, the assessee’s appeal is allowed
ITA 163/RAN/2018[11-12]Status: DisposedITAT Ranchi31 Jul 2020
Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.163/Ran/2018 ("नधा"रणवष" / Assessment Year:2011-12)
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Indrajit Singh, CIT DR
Section 10Section 22Section 263Section 54Section 54F
capital gain on sale of agricultural land.
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I.T.A No.163/Ran/2018
Anand Kumar Dhanuka
A.Y. 2011-12
Negating the claim of the appellant it was held that the term 'assessee'
used in section 54B/54F cannot be extended to mean the major married daughters.
3. Drawing strength from the CIT(A)’s detailed discussion in view
