ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD
In the result: 50. To summarize the final outcome:
ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]
Capital Gain under section 45
of the Act being sale consideration and hence provisions of section 69A rws
115BBE of the Act cannot be invoked. “
43. Factual Matrix and Lower Authorities' Findings:
43.1. The brief facts of the case are that during the course of search action, an Agreement to Sell for a bungalow in the "Earth Erita" project
