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
54B in respect of agricultural land and also claimed exemption under section 54F in respect of the flat while computing long-term capital gain on sale of agricultural land.
Page |
Page |
Page |
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
