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
55A was made and no DVO report was obtained/relied upon.
9. Because having regard to the facts and circumstances to the case for computing capital gains, only the actual sale consideration disclosed in the registered sale deed or, where applicable, the value adopted/assessed for stamp duty purposes under section 50C can be considered as the full value of consideration
