{"id":56218,"date":"2025-08-22T10:57:38","date_gmt":"2025-08-22T05:27:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/latika-sakharam-patil-v-ito-2025-212-itd-89-pune-trib\/"},"modified":"2025-08-22T10:57:38","modified_gmt":"2025-08-22T05:27:38","slug":"latika-sakharam-patil-v-ito-2025-212-itd-89-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/latika-sakharam-patil-v-ito-2025-212-itd-89-pune-trib\/","title":{"rendered":"Latika Sakharam Patil. v. ITO (2025) 212 ITD 89 (Pune) (Trib.)"},"content":{"rendered":"<p>Assessee sold an immovable property for certain consideration. Assessing Officer held\u00a0 that stamp duty value was higher than sale consideration. He\u00a0 made addition on account of difference in stamp duty value and sale consideration of said property under section 56(2)(x). CIT(A) sustained the addition. On appeal the Tribunal held that\u00a0 the Assessing Officer had not given any finding on this issue and Commissioner (Appeals) had merely sustained addition made by Assessing Officer without giving any finding regarding applicability of said provisions. Matter remanded to the Assessing Officer. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Sale of immoveable property-Sale consideration and stamp  value-Provisions is applicable to purchaser and not seller-Matter is  remanded back to Assessing Officer.[S. 56(2)(x)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56218","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eCK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56218"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56218\/revisions"}],"predecessor-version":[{"id":56219,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56218\/revisions\/56219"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}