LALITA DEVI,RANCHI vs. ITO, WARD-2(1), RANCHI

ITA 304/RAN/2025Status: DisposedITAT Ranchi30 July 2026AY 2020-2112 pages

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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar
For Respondent: Shri Sandipan Khan Sr. DR
Hearing: 30/07/2026Pronounced: 30/07/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 12.08.2025 in Appeal No. NFAC/2019-20/10426495 for the assessment year 2020-21. 2. Shri Devesh Poddar, ld AR appeared for the assessee and Shri Sandipan Khan, ld Sr DR appeared for the revenue.

3.

It was submitted by ld AR that in the order u/s.148A(d) of the Act, the Assessing Officer has raised two issues being the sale of immovable property for a consideration of Rs.34,43,300/- and the second issue is in regard to purchase of P a g e 1 | 12 Assessment Year: 2020-21

immovable property for a consideration of Rs.68,78,600/-. Copy of the notice u/s.148A reads as follows:

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