Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

carried out in secondary market had been duly subjected to Securities Transaction Tax (STT). i. The assessee furnished the complete contract notes statement for both purchase and sale together with the bank statement evidencing the payment for purchase and sale of shares before the ld AO. 4. The ld AO merely placed reliance on the Kolkata Investigation Wing Report, which