SANDHYA PANDIT,BALAGHAT vs. INCOME TAX OFFICER, BALAGHAT
In the result, the appeal of the assessee is dismissed
ITA 21/JAB/2024[2014-15]Status: DisposedITAT Jabalpur21 Aug 2025AY 2014-15
Bench: Shri Anadee Nath Misshrasandhya Pandit V. Income Tax Officer Near Lilhare Clinic, Baihar Railway Station Rd, Itwari Road Balaghat, Balaghat H.O. Ganj, Chitragupt Nagar, Balaghat, Balaghat-481001. Balaghat, Madhya Pradesh-481001. Tan/Pan:Alnpp9235G (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, C.A. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (1). The Present Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.12.2023 Order Passed By The Ld. Commissioner Of Income Tax (Hereinafter Referred As To “Acit”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2014-15. The Grounds Of Appeal Of The Assessee Are As Under: -
For Appellant: Shri Vijay Bagrecha, C.AFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 156Section 250Section 50C
Capital Gain to the income of the appellant, @s under any circumstances the income of his Mother Late
Smt. Meera Mishra shall not be added in the hands of the appellant and the order is to be declared as NULL and VOID.
5. In the facts and circumstances of the case Commissioner of Income
Tax (Appeals) CIT(A) has erred
