Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 323/Pat/2023 Assessment Year: 2020-2021 Sanjiv Kumar Singh,………………...…………Appellant 23 S/O. Barhma Singh, At Po Hathni, Rohitas-802215, Bihar [Pan:Bmsps6887A] -Vs.- Income Tax Officer,…..………………………...Respondent Nfac, New Delhi Appearances By: Smt. Smriti Singh, A.R., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 03, 2024 Date Of Pronouncing The Order: December 31, 2024 O R D E R

94,940/- by making an addition of Rs.13,60,000/- as short-term capital gains. The addition of Rs.13,60,000/- was made on account of sale of property during the year under consideration wherein the value of the property has been estimated at Rs.64,50,000/- without referring the matter to the valuation authority as per section