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Section 54B7 Section 271(1)(c)6 Section 50C4 Section 2633 Section 143(3)2 Section 54F2 Addition to Income2 Capital Gains2 Long Term Capital Gains

SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN

In the result, the appeal of the Assessee is allowed

ITA 189/DDN/2019[2014-2015]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-2015

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Shri Pritpal Singh, Vs. Acit, 71, Guru Road, Circle-2, Dehradun Dehradun (Appellant) (Respondent) Pan: Ahkps3632F Assessee By : Shri Savyasachi Kumar Sahai, Adv Revenue By: Shri Amar Singh Rana, Sr. Dr Date Of Hearing 22/08/2023 Date Of Pronouncement 15/09/2023

For Appellant: Shri Savyasachi Kumar Sahai, AdvFor Respondent: Shri Amar Singh Rana, Sr. DR

Section 271(1)(c)Section 50CSection 56(2)(vii)

capital gain by taking into consideration the actual sale consideration received and the same has not been disputed, penalty was not justified and the same cannot constitute furnishing inaccurate particulars or concealing particulars of income. H) In the present case, instead of sale of property, the property has been purchased. The Ld. AO has not disputed the actual amount paid

SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN

SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN

SHRI ABHISHEK JOSHI,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , DEHRADUN

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND