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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
RAJPAL YADAV, VP, KRINWANT SAHAY, AM
DCIT, Circle 1(1), Chandigarh – Appellant
Versus
Deep Kaur Pannu – Respondent
| Table of Content |
|---|
| 1. appeal based on capital gains and ownership disputes. (Para 1 , 2 , 3) |
| 2. cit(a) finds against revenue, case laws omitted. (Para 4 , 5) |
| 3. reinforcement of estate office's decisions in property ownership. (Para 6 , 7 , 8) |
(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से/Assessee by : Sh. Manoj Goyal, CA राज(cid:232)व क(cid:551) ओर से/ Revenue by : Shri Manav Bansal, CIT DR सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 22.05.2025 उदघोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement : 07.08.2025 आदेश/Order Per Krinwant Sahay, AM:
Appeal in this case has been filed by the Revenue against the order dated 24.7.2024 of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.
2. Grounds of appeal are as under: -
1. The Ld. CIT(A), in the facts and circumstances of case has erred in giving finding that the assessee did not own any share in the property (i.e. 1070 Sector-15B, Chandigarh) on the date of transfer of another property i.e. land at MBM farm, Amritsar on which Capital Gain arose.
2. The Ld. CIT(A), in the facts and circumstances of case has erred in giving finding that the assessee is not liable for income from House Property i.e. H.No. 199, Tehsil Pura, at
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