MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD
ITA 216/VNS/2019[2016-2017]Status: DisposedITAT Varanasi31 May 2022AY 2016-2017
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)
For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 139Section 194ISection 271CSection 273BSection 274
capital gains on sale of plot of land in the return of income filed with Revenue and paid due taxes to government . The Reliance is placed by ld. Counsel for the assessee on judgment and order of Hon’ble Supreme Court in the case of Motilal Padampat Sugar Mills Company Limited(supra). The assessee has also claimed that provisions