2024 (8) TMI 1596

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.... By Adv. - Mr. Sidhartha Ray, Sr. Advocate Mr. K.K. Sahoo, Advocate Mr. D.K. Samal, Advocate For the Respondent : By Adv. - Mr. S.C. Mohanty, Senior Standing Counsel Mr. A. Kedia, Jr. Standing Counsel ORDER 1. Mr. Ray, learned senior advocate appears on behalf of appellant-assessee and submits, his client seeks to prefer appeal against order dated 10th July, 2024 of the Income Tax Appella....

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....se the assessee has not declared any capital gain in the assessment year 2012-2013, when it has entered into the Joint Development Agreement no relief could be granted on this score to the assessee for taxation of capital gain in that year, however, it is also a matter of fact that the assessee has received the constructed portion of her share in the developed property in the year under appeal, th....