“long term capital gain”

Capital GainsSection 2(29A)Section 2(29A)4,892 judgments

RAMESHKUMAR KARSANBHAI PATEL,SURAT vs. ITO, WARD 2(3)(5), SURAT

Accordingly the estimated addition made of Rs.35,166/-[0.5% of 70,33,182/-] by the AC invoking provision of section 69C of the I.T Act stand deleted. Thus this ground is allowed

ITA 669/SRT/2025[2015-16]Status: DisposedITAT Surat09 Apr 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 10(38)Section 115Section 115BSection 250Section 68Section 69C

Rs.6,78,620/-. The case was selected for scrutiny under CASS on the issue of ‘suspicious sale transaction in shares and exempt Long Term Capital Gains (penny stock) shown in return. During the year under consideration, the assessee earned Long Term Capital Gain of Rs.70,33,182/- on sale ... Held, yes Assessee made investments in shares of company, 'S' During relevant assessment year, assessee sold said shares and claimed exemption on long term capital gains Assessing Officer received information from Investigation Wing that prices of some shares of penny stock companies which included company, 'S' were artificially rigged

KAILAS KALYAN CREATORS PRIVATE LIMITED,AHMEDABAD vs. ITO WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 2342/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2023-24

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.2342/Ahd/2025 िनधा"रण वष" /Assessment Year : 2023-24 Kailas Kalyan Creators The Ito बनाम/ Private Limited Ward-2(1)(1) V/S. 5, Prerna Kutir Bungalows Ahmedabad – 380 051 Nr. Sarthi Hotel Vastrapur, Bodakdev Ahmedabad – 380 054 "थायी लेखा सं./Pan: Aaack 9110 C (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Chetan Agarwal, A.R. Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 24/02/2026 घोषणा की तारीख /Date Of Pronouncement: 09/04/2026 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 250Section 48

disallowance of cost of improvement amounting to Rs. 7,65,95,000/- made by Ld. AC along with indexation thereon claimed while computing long term capital gain u/s 48 r.w.s. 55 of the Act. 2. The Ld. CIT(A) has erred in law as well as on facts by upholding ... year under consideration, i.e. 2023- 24 on 30/10/2023. The case of the assessee was taken up for scrutiny assessment for the reason, “Low Long Term Capital Gain and high improvement cost”. 3.1. During the assessment proceedings, the Assessing Officer (AO) observed that the assessee had sold a land of property

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

income from other sources at Rs. 6,709/-. In computation of income, an amount of Rs. 33,97,009/- was shown as long term capital gain and claimed as exempt u/s 10(38) of the Act. The Directorate of Investigation, Kolkata identified 84 listed penny stock companies, shares of which ... entry operators. The P a g e | 3 Bhawna Kapoor (AY 2014-15) assessee is one of the beneficiaries who has obtained long term capital gains by way of trading the shares of M/s Cressanda Solutions Limited. 3. On completion of proceedings Ld. AO, vide order dated 28.12.2016 made addition

GYAN PRAKASH GUPTA,NEW DELHI vs. ITO WARD-10(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

relevant to AY 2015-16, assessee had been dealing in shares and claimed an amount of Rs.1,52,76,467/- as Long Term Capital Gain exemption u/s 10(38) of the Act. The gain had arisen from sale of 36,100 scrips of the company HPC Bioscience ... Investigation made by the Income- tax Department had revealed that the scrip of HPC Biosciences Limited are used to book bogus long term capital gain. 3. On completion of proceedings, Ld. AO vide order dated 08.12.2017 made addition of Rs.1

HARBHOL SINGH,SUNAM vs. INCOME TAX OFFICER, WARD SUNAM

In the result, the appeal is allowed for statistical purposes

ITA 788/CHANDI/2025[2012-2013]Status: DisposedITAT Chandigarh19 Mar 2026AY 2012-2013

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Krinwant Sahay, Am आयकरअपीलसं./ Ita No.788/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2012-13) Harbhol Singh Ito H. No. 863, Village – Sheron, Aayakar Bhawan, Income Tax बनाम/ Vs. Suman Road, Sunam Officer, Ward Sunam, Sangrur District : Sangrur Punjab - 148028 Punjab - 148028 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Cssps-9948-F (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Deepinder Singh (Advocate) ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2026 घोषणाकीतारीख /Date Of Pronouncement 19-03-2026 : आदेश / O R D E R Krinwant Sahay () This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)/ Nfac, Delhi Dt. 16/05/2025 For The Assessment Year 2012-13. In The Present Appeal Assessee Raised The Following Grounds:

For Appellant: Sh. Deepinder Singh (Advocate)For Respondent: Sh. Vivek Vardhan (Addl. CIT) Ld. Sr. DR

Section 148

absence of evidence regarding the cost of acquisition or reinvestment, assessed the entire sale consideration of Rs. 65,25,000/- as Long Term Capital Gains. Additionally, the AO added Rs. 16,50,000/- as unexplained money under section 69A, noting that the cash deposits were made on 13.10.2011, whereas

ALLRUI SRINIVAS RAJU,HYDERABAD vs. DCIT, CIRCLE-12(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1923/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Mar 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.1923/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) Allrui Srinivas Raju, Vs. Dcit, Hyderabad. Circle-12(1), Pan: Ahepr6968H Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri K C Devdas, Ca Assessee Represented By राज"वका""त"न"ध"व/ : Dr. Narendra Kumar Naik, Cit-Dr Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 12/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 18/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Allrui Srinivas Raju, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 17/10/2025 For The A.Y.2016-17. Allrui Srinivas Raju Vs. Dcit 2. The Assessee Has Raised The Following Rounds Of Appeal:

Section 144Section 147Section 148Section 2

Appellant under section 147 of the Income Tax Act 1961, on the basis of incomplete information and on the premise that long term capital gain is exigible to tax for the assessment year 2016-2017, in respect of development agreement entered into on 10th July 2015, registered as document No.5930/2015 ... based on the decision of Apex Court in the case of Balbir Singh Maini (251 Taxman 202) (2017) and therefore the assessment of long term capital gains at Rs.12,47,22,564/-, in the case of Appellant wholly unsustainable on the facts of the case. (iii) The development agreement

ABDUL SALAM SHAIK,PILER vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 1371/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Mar 2026AY 2017-18

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69

transfer of\nthe property to the buyer on 13.10.2016. Smt. Reshma, at the time of filing the\nIncome Tax Return, have declared the long term capital gain and copies of\nIncome Tax Returns submitted to assessing authority We have submitted\nphysical copies of sale deed along with mother deed ... received during\nthe period from 2015 to the date of transfer of the property to the buyer on\n13.10.2016. We have declared the long term capital gain while filing her Income\nTax Return and copies of Income Tax Returns submitted to assessing authority. We\nhave submitted physical copies of sale

VIJAY KRISHNAJI SAWANT ,MUMBAI vs. INCOME TAX OFFICER 32(2)(1), MUMBAI

In the result, the appeal is partly allowed

ITA 8991/MUM/2025[2012-13]Status: DisposedITAT Mumbai18 Mar 2026AY 2012-13

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarvijay Krishnaji Sawant Income Tax Officer-32(2)(1) Vijay Niwas, Ceaser Road, Kautilya Bhavan, Opp. Bombay Cambridge School, Mumbai-400 051 Vs. Amboli, Andheri Railway Station S.O., Mumbai-400 058 Pan/Gir No. Aapps 7027 Q (Appellant) : (Respondent) Appellant By : Shri Haridas Bhatt Respondent By : Shri Ankit Tiwari Date Of Hearing : 04.03.2026 Date Of Pronouncement : 18.03.2026 O R D E R Per Saktijit Dey:

For Appellant: Shri Haridas BhattFor Respondent: Shri Ankit Tiwari

Section 50CSection 50C(1)Section 54

year, the assessee offered LTCG of Rs.53,33,914/-, based on the sale consideration received of Rs.1,60,00,000/-. As against the long term capital gain (‘LTCG’ for short), the assessee claimed deduction u/s. 54 of the Act, towards investment made in the new flat. In course of assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

found that Asish Begwani and his associates were engaged in facilitating and providing accommodation entries of Loans, Share Capital/ Share Premium Bogus long term capital gain carrying out hawala transaction. From the analysis it was found that the assessee has taken accommodation entries from Maa Sharda Vincm

SHRI PARASRAM COMMODITIES PVT LTD.,DELHI vs. DCIT, CIRCLE-23(1), DELHI

In the result the appeal of the assessee is allowed

ITA 4630/DEL/2025[2012-13]Status: DisposedITAT Delhi18 Mar 2026AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 68

Tribunal. 4. Ld. AR for the assessee has submitted that the Assessing Officer had made the addition on ground of rejecting the Long Term Capital gain on listed shares at recognized stock exchange as sham transaction. The assessee explained all material facts regarding genuineness of the transaction. He further submitted

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 5560/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(1)Section 143(1)(a)Section 143(3)Section 80Section 80ISection 92C

stated that the assessing officer while computing the total income in the computation sheet attached with the final order inadvertently considered a long term capital gain amounting Rs. 77,71,953/- (P. no. 928 of PB), while in the income tax computation, the assessee had long term capital loss

JATINDER SINGH,YAMUNANAGAR, HARYANA vs. INCOME TAX OFFICER, WARD-3, YAMUNA NAGAR HARYANA

In the result, appeal of the assessee is allowed

ITA 781/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh16 Mar 2026AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 781/Chd/2024 "नधा"रण वष" / Assessment Year: 2011-12 Shri Jatinder Singh, The Ito, House No. 8, Vidya Nagar, Vs Ward – 3, Govind Puri Road, Yamunanagar. Yamuna Nagar. "थायी लेखा सं./Pan No: Aezps1176G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri B.M. Monga & Shri Rohit Kaura, Advocates Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 19.02.2026 Date Of Pronouncement : 16.03.2026

For Appellant: Shri B.M. Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 148

brief facts of the case are that assessee has filed his return of income on 19.07.2011 and duly disclosed Long Term Capital Gain on sale of a showroom. However, without taking cognizance of this return, the AO simply, on the basis of an information exhibiting deposits in the Saving Bank ... percolated to him as a gospel truth and without making an analysis of the assessment record of the assessee. The assessee has disclosed Long Term Capital Gain on sale of this capital asset. Had the AO verified this aspect, he would have not made any addition

RAJIV LAXMAN DALAL HUF,AHMEDABAD vs. ITO, WARD 5(2)(3), AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2559/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2015-2016

Bench: Ms. Suchitra Kambleassessment Year 2015-16

For Appellant: Shri Bharat S. Shah, A.RFor Respondent: Smt. Mamta Singh, Sr. D.R

Section 143(2)Section 143(3)Section 68

said scrip at the time of purchase along with demat account details. Thus, the assessee has established its onus and has rightly claimed long term capital gain. Ground no. 1 is allowed. 8. As relates to ground no. 2 relating to addition of Rs. 3,20,000/- being commission income

AKSHIT MAHESH KARIA,MUMBAI vs. ITO WARD 3(2), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 6052/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Mar 2026AY 2015-16

Section 142(1)Section 148Section 250Section 271(1)(b)Section 274

n26AS and the same has not been offered to tax and further the Ld. AO made addition of\nRs.18,25,000/- towards the Long Term Capital Gain (“LTCG” for short) out of sale of\nimmovable property, unexplained investment u/s 69 amounting to Rs.23,75,000/- and\nundisclosed commission receipt amounting

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

ITA 188/DDN/2025[2017-18]Status: DisposedITAT Dehradun13 Mar 2026AY 2017-18

account is not justified and\nsame is deleted. As a result this ground of appeal is allowed.\"\n\n6. With regard to the long term capital gain, the Ld. CIT(A) called for the remand\nreport from the Ld. AO and also observed that, in similar cases relates the group ... have gone through the findings of the AO in regard to the\naddition of Rs.2,13,16,178/- as Long Term Capital gain on sale of land\nand the submissions filed by the appellant along with Paper book and\nthe subsequent attachment of case laws, order

ASHOKKUMAR PRABHULAL MEHTA,SURAT vs. ITO, WARD-1(3)(1), SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1303/SRT/2025[2013-14]Status: DisposedITAT Surat13 Mar 2026AY 2013-14

Bench: Ld. Add. Cit(A) Who Has Given Four Opportunities Of Hearing Between 13.01.2021 To 06.10.2025. The Assessee Neither Responded To The Notices & Nor Sought For Adjournments, Thereby, The Appeal Was Dismissed Ex-Parte.

Section 143(3)Section 54B

return was taken for scrutiny assessment, wherein sale of land and computation of capital gain was not accepted and determined the Long Term Capital Gain (‘LTCG’) of Rs.30,38,526/-. Similarly, claim of reinvestment in another agricultural land u/s.54B of the Act was also denied to the assessee. 3. Aggrieved

SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 348/GTY/2025[2011-12]Status: DisposedITAT Guwahati13 Mar 2026AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Addl

Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68

assessee has sold 50,000 equity shares of Twenty First Century (India) Ltd. at a consideration of ₹ 1,54,08,134/- and claimed long term capital gain as exempt under Section 10(38) of the Act. The said shares were purchased by the assessee for ₹ 3,06,000/-. The Assessing ... entries arranged by the assessee through operators who operated in an organized manner in the stock exchange and finally ,after treating the said long term capital gain as unexplained cash credit under Section 68 of the Act, added the same to the income of the assessee in the assessment framed

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 939/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh13 Mar 2026AY 2016-17

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A'sFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

Briefly, the facts of the case are that the assessee in her Income Tax\nReturn, has claimed exempt income in the form of Long Term Capital Gain\n(\"LTCG\") of Rs.27,12,80,840/- from sale of shares of M/s Meenakshi Enterprises,\nM/s Shantanu Sheorey Aquakult Ltd and M/s Sunstar ... indulged in taking accommodation\nentries in the shape of bogus \"LTCG\" against cash consideration through\naccommodation entry providers.\n4.1 The details of the long-term capital gains arising to the assessee in the\nperiod covered under the appeal are as follows:-\nScrip\nPurchases\nSale\nProfit/(Loss)\nFY of\nPurchase

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1146/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT 4, Amritashergil Marg, New Delhi- 110003 Central Circle-1 Chandigarh स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT 53, Jor Bagh, New Delhi-110003 Central Circle-1 Chandigarh स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

account of alleged commission expenses allegedly paid by the appellant for arranging alleged entries in respect of long- term capital gain by invoking the provisions of Section 69C ofthe Income Tax Act, 1961. 3. That the Learned Commissioner of Income Tax (Appeals) was further not justified to uphold the action ... Briefly, the facts of the case are that the assessee in her Income Tax Return, has claimed exempt income in the form of Long Term Capital Gain ("LTCG") of Rs. 27,12,80,840/- from sale of shares of M/s Meenakshi Enterprises, M/s Shantanu Sheorey Aquakult Ltd and M/s Sunstar

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1145/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT Central Circle-1 Chandigarh 4, Amritashergil Marg, New Delhi- 110003 स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT Central Circle-1 Chandigarh 53, Jor Bagh, New Delhi-110003 स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

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