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Section 143(3)2 Section 1472 Capital Gains2

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

capital gains by estimating/substituting the cost of acquisition is bad in law and on facts. The Assessing Officer could not have adopted an estimated cost in place of the Appellant's evidenced cost without any reference to the Departmental Valuation Officer (DVO) under section 55A

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

RAM LAL BSHAL,GWALIOR vs. ITO.-WARD-3(1), GWALIOR

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

RAM LAL BSHAL,GWALIOR vs. ITO.-WARD-3(1), GWALIOR