LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

90,130/-, which includes capital gain of Rs.6,88,777/-, after claiming deduction of Rs.80,91,127/- under section 54F of the Act in respect of reinvestment of capital gains in another residential property. 4. It is not in dispute that the assessee has purchased the various properties commencing from assessment year 2008-09 to assessment year

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, RAJPUR ROAD, DEHRADUN vs. SANDEEP SANGHAL, KANWLI ROAD, DEHRADUN

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

House No.22A, Lane No.-01, Ashirwad Enclave, Dehradun. Based on the noting on the said paper, AO alleged that assessee alongwith his wife Smt. Koma Singhal purchased two properties through two separate registered Sale Deeds for INR ITA Nos. 277 & 278/DDN/2025 & C.O.Nos.1 to 3/DDN/2026 3,10,90,000/- [INR 1,55,45,000/- each]. The said property was commercial

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KOMA SINGHAL, DEHRADUN

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

House No.22A, Lane No.-01, Ashirwad Enclave, Dehradun. Based on the noting on the said paper, AO alleged that assessee alongwith his wife Smt. Koma Singhal purchased two properties through two separate registered Sale Deeds for INR ITA Nos. 277 & 278/DDN/2025 & C.O.Nos.1 to 3/DDN/2026 3,10,90,000/- [INR 1,55,45,000/- each]. The said property was commercial