This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur
Case Law Details
- Case Name
- Naresh Kumar Shrivastava Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Raipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Naresh Kumar Shrivastava Vs ITO (ITAT Raipur)
In Naresh Kumar Shrivastava Vs ITO, the Income Tax Appellate Tribunal, Raipur adjudicated an appeal against the order of the Commissioner of Income-Tax (Appeals), NFAC, Delhi dated 01.05.2024, arising from reassessment under Section 147 read with Section 143(3) for Assessment Year 2008-09.
The assessee had originally filed his return declaring income of ₹90,000. The case was reopened under Section 147, and notice under Section 148 was issued on 27.03.2015. During assessment, the Assessing Officer (AO) noted that the assessee and five family membe...
