GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15
Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026
For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C
TDS at the rate of 1% only. For this, the Learned AO proceeded to make an addition of 30% of the purchase consideration amounting to Rs 21
lakhs(7100000 * 30%) by applying the provisions of section 201 of the Act.
Further, the assessee had sold a property on 25-10-2013 for Rs 4
lakhs. The market value
