2025 (4) TMI 2029

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.... Sr.AR ORDER This appeal filed by the assessee is directed against the order of the Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 22.01.2025 for the assessment year 2013-2014. 2. Brief facts of the case are that the appellant is an individual. No regular return of income was filed u/s.139(1) of the Income-tax Act, 1961 ("the Act") for the assessment year 2013-2014. Howev....

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....was purchased jointly along with his wife with the intention to transfer the property to his wife in the subsequent year. 3. Being aggrieved, the appellant was filed an appeal before the CIT(A), who vide the impugned order, allowed deduction u/s.54 of the Act. However, has confirmed the addition on account of cost of improvement to the property for want of evidence. 4. Being aggrieved, the a....