In the result the appeal filed by the Revenue is dismissed
Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2054/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Dcit, Thiyagarajan Ravindran, No.53/54, 2Nd Lane, Central Circle 1(2), Vs. Chennai Madhavaram High Road (North), Perambur, Chennai – 600 011. (अपीलाथ"/Appellant) [Pan: Aaepr-1108-E] (""थ"/Respondent)
capital gains transactions, whereas he ought to offer the difference between the sale value and the cost of acquisition of the asset in the hands of the previous owner. This is the reason for the AO to make the addition under section 69B