{"id":64652,"date":"2026-10-01T18:37:56","date_gmt":"2026-10-01T13:07:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/inderpal-singh-ahuja-v-ao-2026-349-ctr-724-phhc-acit-v-inder-pal-singh-ahuja-2026-349-ctr-724-phhc\/"},"modified":"2026-10-01T18:37:56","modified_gmt":"2026-10-01T13:07:56","slug":"inderpal-singh-ahuja-v-ao-2026-349-ctr-724-phhc-acit-v-inder-pal-singh-ahuja-2026-349-ctr-724-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/inderpal-singh-ahuja-v-ao-2026-349-ctr-724-phhc-acit-v-inder-pal-singh-ahuja-2026-349-ctr-724-phhc\/","title":{"rendered":"Inderpal Singh Ahuja v. AO (2026) 349 CTR 724 (P&#038;H)(HC). ACIT v.Inder Pal Singh Ahuja (2026) 349 CTR 724 (P&#038;H)(HC)."},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Assessing Officer enhanced the sale consideration declared by the assessee on the basis of more than one piece of evidence indicating that the actual consideration received was higher than that disclosed in the sale deeds. The Court held that there was no provision prohibiting the Assessing Officer from substituting the actual sale consideration where sufficient evidence established mis-declaration of value. Once there was sufficient evidence to form an opinion that the declared value was incorrect, the determination of the actual amount was essentially a question of fact. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2002-03) <\/span><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains: Computation-Sale consideration-Assessing Officer entitled to substitute actual consideration for consideration stated in sale deed when supported by evidence.[S.48, 260A] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gOM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64652","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=64652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64652\/revisions"}],"predecessor-version":[{"id":64653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64652\/revisions\/64653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}