KUMAR PRATIK,KOLKATA vs. INCOME TAX OFFICER, SAHIBGANJ
In the result, this appeal of the assessee is allowed
ITA 132/RAN/2024[2015-16]Status: DisposedITAT Ranchi09 Jan 2026AY 2015-16
Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Kumar Pratik, I.T.O., Tower C2, Flat 1402, Eden City, Sahibganj. Vs. Mahestala, Kolkata-700137. Pan No. Buapp 7990 K Appellant/ Assessee Respondent/ Revenue
Section 143(2)Section 143(3)Section 147Section 148Section 69C
Section 69C of the Income Tax Act. (Addition Rs. 3,08,005/- towards stamp duty and registration charges of Flat. This amount was received from sister, Kumari Sonali for payment of stamp duty and registration. She is my sister and received the amount as gift which is not taxable as received from relative. Kumari Sonali, Doner of the aforesaid gift
