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
price. (iv) For that the order passed u/s 143(3) of the Income Tax Act, 1961, treating the Long Term Capital
Gains as Short Term Capital Gain is bad in law as well as in facts and against the Principles of natural justice and therefore liable to be set aside.
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ITA No.14 & 15/Ran/2018
Assessment
