ANIL SHRICHAND SADHWANI,NASHIK vs. ITO, WARD 2(1), NASHIK
Appeal is allowed
ITA 2443/PUN/2024[2015-16]Status: DisposedITAT Pune20 May 2025AY 2015-16
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2443/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 Anil Shrichand Sadhwani, V The Income Tax Officer, Chhatrapati Shivaji Hsg Soc, S Ward-2(1), Pune. Nashik Road, Jailroad, Nashik – 422101. Maharashtra. Pan: Annps1615D Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 20/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250Of The Income Tax Act, 1961; Dated 23.09.2024 For Assessment Year 2015-16. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Ctt(A) Erred In Confirming The Addition U/S 50C Of Rs.6,15,600 By Taxing The Appellant'S Share In Difference Between Govt. Valuation Of Rs.2,52,31,000 & Actual Consideration Of Rs 2,40,00,000 Received On Sale Of Immovable Property As Income U/S 50C Without
Section 143(3)Section 250oSection 263Section 50CSection 54ESection 54F
house was completed in all respects in the month of May, 2015. The application for obtaining completion certificate before Nashik Muncipal Corporation (NMC) was filed in the month of July, 2015. The Certificate of the Architect dated 19.12.2017
affirming the above facts, which was also filed before the A.O. in the scrutiny asst, proceedings u/s 143(3) is attached herewith