INCOME TAX OFFICER WARD 2(4), PUNE, SWARGATE vs. MANGAL BALASAHEB GOLE, KOTHRUD
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 1209/PUN/2025[2021-22]Status: HeardITAT Pune15 Dec 2025AY 2021-22
Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Ito, Ward 2(4), Pune Mangal Balasaheb Gole Vs. Pirangut, Kothrud, S.O Pune City, Pune – 411038 Affpg6617R (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Rajesh Gawali, Addl.Cit Date Of Hearing : 11-12-2025 Date Of Pronouncement : 15-12-2025 O R D E R Per R.K. Panda, Vp:
For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 142(1)Section 143(2)Section 48Section 54B
548/- made by the Assessing Officer under the head "Long-Term Capital Gains” on account of disallowance of cost of acquisition, despite the fact that the assessee failed to furnish any documentary evidence in support of the said cost in respect of certain parcels of land.
2. Whether, on the facts and in the circumstances of the case