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Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 50C in The Income Tax Act, 1961 [Entire Act]
Mahadev Balai, Jaipur vs Ito, Jaipur on 26 December, 2016
3.1 The ld. AO noted that the assessee purchased new asset,
land in the name of her wife Smt. Geeta Devi of Rs. 18,72,450/-.
The assessee cited decision of Mahadev Balai Vs ITO (2018) 402
ITR 117 (Raj)(HC). The reference made by the assessee was
carefully examined and not found squarely applicable in the case
of the assessee as held by the ld. AO.