SMT. JAYABEN GOVINDJI PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3),, SURAT
In the result, the appeal of the assessee stands allowed
ITA 238/AHD/2017[2012-13]Status: DisposedITAT Surat29 Sept 2020AY 2012-13
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Smt. Jayaben Govindji Patil, Vs. Deputy Commissioner Of Plot No.2, Gurukrupa Bunglow, Opp. Income Tax, Circle-1(3), Sargam Shopping Center, Near Umra Surat Jakat Naka, Surat – 395001. Pan : Arfp1732Q Appellant Respondednt
Section 143(3)Section 80I
housing project. Thus, assessee was also eligible for claiming deduction under section 80IB(10) as it full fills all the conditions laid down under section 80IB.
The learned counsel for the assessee has relied in the case of Sudhir Nagpal and Others Vs. ITO 349 ITR 636 (P & H) wherein agricultural land was inherited by the co-owners from their
