SMT. SEEMA SHAH,VARANASI vs. ITO, WARD-2(2), VARANASI
In the result, appeal of the assessee in ITA No
ITA 211/ALLD/2017[2014-15]Status: DisposedITAT Varanasi27 May 2022AY 2014-15
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Smt. Seema Shah, Income Tax Officer, B-37/1F 2Kh, Haijnatha, Ward –2(2) V. Birdopur, Varanasi, U.P. Varanasi- 221010,Uttar Pradesh Pan:Aqpps9465C (Appellant) (Respondent)
For Appellant: NoneFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(3)
1. That in any view of the matter addition of Rs. 13,99,840/- under the head 'Capital Gain’ made by the assessing officer and his action as confirmed by the Commissioner of Income Tax (Appeal) is highly, unjustified, incorrect and the appellant is liable to get benefit for investment made in the construction of another property while determining