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$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 255/2026 CM APPL. 19453/2026 CM APPL. 19454/2026
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC with Mr. Anant Mann, Jr. SC and Mr. Pratyaksh Gupta, Jr. SC.
versus
RAJAN SHARMA .....Respondent Through: Mr. Ved Jain and Mr. Sparsh Kapoor, Advs.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
27.03.2026 O R D E R
By way of the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), the appellant has assailed the Order dated 12.08.2025 passed by the Income Tax Appellate Tribunal (hereinafter referred to as ‘the Tribunal’), in ITA No.2118/DEL/ 2022 for Assessment Year 2013-14, whereby the appeal filed by the Department was rejected and the Order dated 30.06.2025 passed by the Commissioner Income Tax (Appeal) [CIT(A)] was upheld. 2. Three principal issues involved in the present appeal relate to:- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/03/2026 at 17:21:58
i) and ii) relates to construction cost, and iii) issue relates to capital gain. 3. While rejecting the appeal filed by the Department the CIT(A) in para 14.8, 16.13, 16.15 & 16.16 had examined the issue on merits and evidence on record. 4. Having heard learned counsel for the parties and upon perusal of the material, we are of the view that all the three issues relate to finding of fact and appreciation of material and evidence on record. 5. No question of law, much less substantial question of law arises for consideration. 6. The instant appeal for Assessment Year 2013-14, is thus, dismissed.
DINESH MEHTA, J
VINOD KUMAR, J MARCH 27, 2026/JYH
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/03/2026 at 17:21:58