RAJENDRA YADAV,JAUNPUR vs. ITO, JAUNPUR 1, NEW, INCOME TAX DEPARTMENT
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Income Tax Appellate Tribunal, VARANASI BENCH ‘SMC’, VARANASI
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 11.03.2025, for the AY 2018-19. The assessee has raised the following grounds of appeal: “1) That the appellant has purchased a land property worth Rs. 2000000, but due to excessive circle rate, stamp duty paid on 3865000. 2) That the appellant has not paid any excessive amount of Rs. 2000000. 3) That the learned A.O. has added the 1865000 in disclosed income and taxed thereon, which is liable to be quashed. 4) That the learned A.O. has ignored the local market price, which can be verified through valuer,
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