Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too

Pradeep Bansal Vs ACIT (ITAT Delhi) ITAT Delhi held that once long term capital gain along with cost of acquisition and indexation accepted in the hands of one of the co-owner of the property, the same needs to be allowed/ accepted for other co-owner of the property too. Facts- The assessee is an individual who filed his return declaring total income of Rs.60,24,620/- comprising of long term capital gains of Rs.59,10,401/- and income from other sources at Rs.1,24,222/-. AO in the draft assessment order passed u/s. 144C of the Act dated 29.09.2021 denied long term capital gain claimed by the as...