SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI
In the result, appeal is partly allowed
ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019
Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14
For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54
disallowing the deduction u/s 54 of the Income Tax Act, 1961 from the long term capital gain so determined in the assessment order and misinterpreted the provision of income tax act as stipulated in section 54. (x) For that the learned Assessing Officer was not justified in charging interest u/s 234A, 234B and 234C of the Income
