2026 (1) TMI 1541

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....DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 04.06.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the "Ld. CIT(A)"), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year 2018-19. 2. The assessee ha....

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....T (A) has erred in not appreciating the fact that sale document was released without any liability towards additional stamp duty and thus, eventually value shown in the sale deed which is offered for capital gain tax by the appellant was accepted by the stamp authority." 3. Briefly stated, the facts of the case are that the assessee filed her return of income for the year under consideration de....

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....tted that the stamp authority had accepted the declared value. The Assessing Officer did not accept the explanation and held that the value of Rs. 1.82 crores represented the composite value of land and building. Consequently, the assessee's share of the difference amounting to Rs. 19,21,024/- was added to her income. The assessment was completed vide order dated 09.04.2021, determining the total ....