SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA
In the result, appeal of the assessee is allowed for statistical purposes
ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19
Bench: the sale of immovable properties on which long term capital gain was derived.
Section 250Section 251(2)Section 3Section 54BSection 54F
capital gain.
9. For that the Ld. CIT(A), NFAC has erred in upholding addition of Rs.2,05,609/-being the difference between cost of acquisition of the property as per Rol amounting to Rs. 14.42 lakhs vis-a-vis Rs. 12,36,730/- without appreciating the fact that the claim of Rs.12.36 lakhs as per circle rate of F.Y.2001-02
