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Section 1974 Section 1542

SUMIT YADAV,GURGAON, HARYANA vs. ITO WARD 4(1), GURGAON, GURGAON, HARYANA

In the result, the appeal of the assessee is allowed

ITA 1658/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri C. N. Prasad & Shri M. Balaganeshsumit Yadav, Vs. Ito, C/O. B-50, Lgf, South Ward-4(1), Extension-Ii, New Delhi Gurgaon (Appellant) (Respondent) Pan: Atnpy6196K

For Appellant: Shri Shantanu Jain, AdvFor Respondent: Shri Manish Gupta, Sr. DR

Section 154Section 197Section 254

capital gain figure of Rs. 43,75,000/- being the 50% portion alone. In other words, vide revised certificate obtained u/s 197 of the Act from ITO (International Taxation), Gurgaon, the share belonging to the assessee was Rs 43.75 lacs and share belonging to Shri Bhupender Singh Yadav was Rs. Rs 43.75 lacs. Both the parties were directed to deduct