IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 568/2013  
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 COMMISSIONER OF INCOME TAX, DLEHI - VIII 
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 ..... Appellant 
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 Through Mr. Kamal Sawhney, Sr. Standing Counsel. 
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 versus 
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 DEEPTI GUPTA 
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 ..... Respondent 
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 Through Nemo. 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE SANJEEV SACHDEVA 
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 O R D E R 
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     18.12.2013 
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 This appeal by the Revenue has to be dismissed in view of the ratio 
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 in Arun Shungloo Trust versus CIT, (2012) 205 Taxman 246 (Delhi) in which it has been held that in case of inheritance, the assessee would be 
 entitled to benefit of cost of indexation from the date of acquisition of 
 the property by the original acquiree.  The stand of the Revenue that 
 benefit of indexation is to be given only from the date when the property 
 was inherited by the assessee cannot be accepted.  The appeal is 
 accordingly dismissed. 
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 SANJIV KHANNA, J. 
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 SANJEEV SACHDEVA, J. 
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 DECEMBER 18, 2013 
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 VKR 
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 $ 1. 
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