In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 538/Chd/2022 "नधा"रण वष" / Assessment Year: 2018-19 Shri Rajinder Singh Bedi, The Dcit, (Int.Taxation ), 1368, Sector 40-B, Vs Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Afwpb3355A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 04.06.2025 Hybrid Hearing O R D E R

Section 144C(13) of the Income Tax Act by Circle-I, International Taxation, Chandigarh. 2. The assessee has taken eight grounds of appeal, however, his grievance revolves around a single issue, namely, A.Y.2018-19 2 as to how true Long Term Capital Gain required to be determined on sale of immovable house property bearing House No. 845 Sector 38-A, Chandigarh