DCIT CIRCLE-1, RANCHI vs. SHRI ANUP CHAWLA, RANCHI
In the result, the appeal of the revenue is dismissed
ITA 8/RAN/2017[2012-13]Status: DisposedITAT Ranchi22 Feb 2019AY 2012-13
Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)
For Appellant: None appearedFor Respondent: Shri Chandan Das, JCIT/ld.DR
Section 143(3)Section 48Section 50CSection 56(2)(vii)Section 69B
capital gain under section 48. It is applicable in the case of a seller of property and therefore cannot be invoked in case of purchaser of property for the purpose of section 69B
