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
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ITA No.14 & 15/Ran/2018
Assessment Year: 2013-14
similar as the land on which construction of flat was done was purchased by
Smt. Asha Devi Adukia on 10.11.1981 jointly with Rajesh Adukia, who
gifted her part of the land with building to her son Prakash Kumar Adukia
on 20.11.2006. For the sake of convenience of adjudication, we are taking