PARDEEP KUMAR WALIA,DEHRADUN vs. DCIT CENTRAL CIRCLE , DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Pradeep Kumar Walia Vs Dcit C/O-Matta Garg & Co. Central Circle 15, Astley Hall Dehradun Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aabpw2423F Appellant Respondent Assessee By Shri S.K.Matta, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 31.07.2025 By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld.Cit(A)”] In Appeal No. Cit(Appeals) Noida-3/10009/2022-23 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 07.02.2025 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income U/S 139(4) Of The Act On 04.11.2023, Declaring Total Income Of Inr 86,20,630/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass For The Reason That The Assessee Has Claimed Deduction U/S 54F Of The Act & Corresponding Capital Gain Was Not Declared In The Return Of Income Filed By The Assessee.