ANUPAMA STHAPAK,JABALPUR vs. INCOME TAX OFFICER WARD 1(3), JABALPUR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

50,000 with respect to investment done in new property and Rs.50,00,000 deposited in capital gain account which was duly withdrawn for the purpose and payment on account of expenses done for the construction without even going through the reply and documents filed by the appellant. 6. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi

RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

section 50(c) as the agreement for sale is dated 22/04/2007. Page 2 of 5 5. The legal heir was registered on the IT portal on 26/04/2019, the CIT (A) and AO cannot take shelter that death certificate was not submitted before AO. The copy of death certificate is submitted before CIT(A) which is ignored to uphold the legality

CHHAYA MASURKAR,BALAGHAT vs. NATIONAL FACELESS ASSESSMENT CENTER JURISDICTION OFFICER- ITO, BALAGHAT, DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless 1 Ward No.9 Ram Mandir Road, Assessment Centre Katangi, Madhya Pradesh- Jurisdiction Officer-Ito, 481445. Balaghat Delhi. Tan/Pan:Cakpm8662A (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 13.02.2024 Order Passed By The Ld. Commissioner Of Income Tax (Appeals) (Hereinafter Referred As To “Cit(A)”)/National Faceless Appeal Centre (Nfac), Delhi, Pertaining To The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

capital gain as added to income of Rs26,49,500/- besides addition of income from other sources of Rs2,00,500 (being difference of cash deposition and full sales consideration). Ld. CIT-A has erred in confirming the assessment order with addition. 7. On facts and in circumstances of the case and in law, Ld. CIT -A erred in having

RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 14A read with Rule 8D of the Income Tax Rules, 1962. The same may be deleted in toto in the interest of justice. 4. On the facts and in the circumstances of the case the Ld.CIT (A) erred and is totally unjustified in confirming the addition/disallowance of Rs.14,16,175/- from the short term capital loss on the ground