RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI
In the result, the appeal of the assesseein ITA No
ITA 42/VNS/2022[2012-2013]Status: DisposedITAT Varanasi07 Feb 2023AY 2012-2013
Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)
Section 143(2)Section 144Section 148Section 250Section 253(3)Section 48
Capital Gains including cost of acquisition . It is also observed that the assessee has not only raised the contentions on merit but has also raised legal ground that no notice u/s 143(2) was issued by the AO .We observe that the assessee has not filed any return of income and the reassessment
