2026 (5) TMI 665

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....erabadram Vislavath, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 10.10.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal: 1. That, in law....

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....th the parties and perused the material available on record. 4. The assessee has sold an immovable property for a consideration of Rs. 21,40,000/-, which was originally purchased in the year 2005 for Rs. 1,94,500/-. After applying the indexation benefit, the indexed cost of acquisition works out to Rs. 4,52,171/-. The assessee has also incurred cost of improvement which is supported by the cont....