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Section 1488 Section 1476 Section 10(38)4 Section 143(2)4 Long Term Capital Gains3 Addition to Income3 Section 234A2 Section 143(3)2 Section 54

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

section 54F was not allowed against the income from sale proceeds of the flat. Hence, the assessee is in appeal before the Tribunal. 6. Ld A.R. submitted that the CIT(A) has erred in treating the activity of self-constructed building on own land and selling the flats subsequently as adventure in nature of trade and ignoring the fact that

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR