NEELAM MAHESHWARI,HYDERABAD vs. ADIT (INT TAXN)-1, HYDERABAD

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Additional/Joint Commissioner of Income Tax
(Appeals)-2, Mumbai, dated 15/07/2024, which in turn arises from the order passed by the ADIT (International Taxation)-1, Hyderabad under Section(s) 201(1) & 201(1A) of the Income Tax Act, 1961 (for short, “the 2
Neelam Maheswari vs. ADIT(Int Taxn)-1, Hyderabad.

Act”), dated 04/03/2023 for the Assessment Year (AY) 2022-23. The assessee has assailed the impugned order of the CIT(A) on the following grounds of appeal:
“1. The Respondent/Appellate authority ought to have considered that the seller is a resident of India which is evident from the contents of the sale deed as well as the identity proofs filed by the seller before the Sub-