HIMANSHU JAIN,PUNE vs. DCIT, CIRCLE 12, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA
PER R.K. PANDA, VP:
This appeal filed by the assessee is directed against the order dated 30.10.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2023-24. 2. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 30.06.2023 declaring total income of Rs.49,99,240/- from salary, capital gain and other sources. The case was selected for complete scrutiny through CASS as immovable property was sold for a consideration much below the stamp duty valuation attracting the provisions of section 50C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The Assessing Officer accordingly issued statutory notice u/s 143(2) of the Act. Thereafte
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