PRAVINBHAI KESHAVBHAI PATEL,SURAT vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE 1(3), SURAT, SURAT
In the result, ground of appeal raised by the assessee is allowed
ITA 301/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16
Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C
2,51,190/-. The case was selected for scrutiny and assessment was completed under Section 143(3) of the Act on 29/11/2017. The Assessing Officer during the assessment noted that the assessee has purchased agricultural land for a consideration of Rs. 1.29 crore with other nine persons (co-owners). The assessee has paid an amount