DINABEN NAVINCHANDRA PATEL,AHMEDABAD vs. THE ITO, WD-1(2)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
PER SANJAY KUMAR, JUDICIAL MEMBER:
- This appeal has been filed by the Assessee against the order dated 31.12.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2017-18. 2. The Assessee has raised following grounds of Appeal:-
“1.1 The order passed u/s. 250 on 31/12/2025 for AY 2017-18 by NFAC.CIT(A), Delhi (for short "CIT(A)") upholding that the LTCG on sale of shares of Kushal Ltd., of Rs.4,26,94
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