AMARJIT SINGH MARWAHA ,SHIMLA vs. ITO, NATIONAL FACELESS APPEAL CENTRE, DELHI
In the result, appeal of the assessee is partly allowed
ITA 1379/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh28 Jan 2026AY 2013-14
Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1379/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Amarjit Singh Marwaha, The Ito, Cottage No.1, Sadhora, Vs Ward-1, Mashobra, Baldeyan, Shimla. Shimla. "थायी लेखा सं./Pan No: Aeepm0161N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vishal Mohan Sr.Advocate, With Shri Abhinav Bijwaria, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 21.01.2026 Date Of Pronouncement : 28.01.2026
For Appellant: Shri Vishal Mohan Sr.Advocate, with Shri Abhinav Bijwaria, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 144BSection 147Section 148Section 45Section 54Section 54F
147 read with Section 144B of the Income Tax Act. The ld. AO has taken
A.Y.2013-14
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cognizance of the computation made by the assessee of alleged
Long Term Capital Gain. The AO has observed that 50% share of the property falls in the hands of the assessee, thus, total sale consideration was Rs.38,75,000/-. He has given benefit
