RAM BHUVAN YADAV, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-2(1), RAIPUR, RAIPUR
ITA 325/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Jun 2025AY 2013-14
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.325/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Shri Ram Bhuvan Yadav Villa No.Cb-3, Romanceque, G.E. Road, Labhandih, Raipur-492 001 (C.G.) Pan: Abbpy6681R .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 16ASection 23ASection 24Section 34ASection 35Section 37Section 50CSection 50C(2)
gain. The assessee had sold the land admeasuring 0.405 hectare located at Mathpuraina, Raipur through registered conveyance deed dated
27.08.2012
against aggregate consideration of Rs.42,00,000/-.
The A.O made addition of Rs.18,75,000/- solely on account of difference between value adopted for stamp duty purpose and the sale consideration. In other words, the addition was made
