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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : November 28, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 27.05.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
The assessee in this appeal has agitated the confirmation of addition of Rs.42,52,750/- made by the Assessing Officer taking the long-term capital gain as undisclosed income of the assessee u/s 68 of the Act.
At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is Assessment year: 2013-14 Pradeep Kumar Garg and Sons (HUF)