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Case Law Details

Case Name : Millie Dey Vs ITO (ITAT Kolkata)
Related Assessment Year : 2016-2017
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Millie Dey Vs ITO (ITAT Kolkata)

BRIEF FACTS OF THE CASE:

Assessee; being a Co-owner of a house property sold the property in the financial year 2015-16 pertaining to assessment year 2016-17. The return for the year was duly submitted by the assessee showing a long term capital loss as arrived by the assessee on the basis of a registered valuers valuation report and got assessed u/s 143(1)(a) with NIL demand. Subsequently in the year 2021, the proceedings u/s 147 was initiated by the department of revenue and the calculation of capital gain was challenged by

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