RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

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)

46,391, by taking the acquisition of the said property in the year 1996- 97. The assessee after taking the sale value of his share as per circle rates in the impugned assessment year, and after taking the benefit of indexed cost of acquisition as well the benefit u/s 54 for investment in new property I.T.A. No.42/VNS/2022 Assessment Year