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
48 and 49 and proviso and explanation therein the deduction of the cost of acquisition taken the circle rate as on 1.4.2001 should be allowed.
5. That the authorities below have wrongly and arbitrarily not allowed deduction in respect of stamp duty etc. which is incurred to purchase the new asset.
6. That the orders of the authorities are wrong
