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)
capital gain is totally incorrect as the facts were not properly considered hence on this count the addition so made and confirmed is wrong and liable to be deleted.
5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal in the facts and circumstances of the case