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31 results for “capital gains”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai1,127 Delhi600 Chennai392 Ahmedabad351 Jaipur285 Kolkata199 Bangalore181 Hyderabad176 Pune139 Chandigarh115 Indore114 Surat99 Cochin99 Raipur91 Rajkot78 Nagpur73 Visakhapatnam48 Patna39 Lucknow37 Agra31 Guwahati31 Amritsar27 Cuttack17 Jodhpur16 Dehradun13 Panaji13 Ranchi10 Jabalpur8 Varanasi5 Allahabad2

Key Topics

Section 14872 Section 14757 Section 50C26 Section 26318 Reassessment18 Reopening of Assessment17 Section 148A15 Section 56(2)(vii)15 Addition to Income15 Section 151

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

reopening of assessment by first framing the reasons to believe that the income in the form of capital gains chargeable

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

Showing 1–20 of 31 · Page 1 of 2

14

Section 143(3)11

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10

Section 142(1)Section 147Section 148

reopening of assessment. The AO had acted only on the basis of suspicion and it could not be said that it was based on belief that income chargeable to tax had escaped assessment. The Assessing Officer had to act on the basis of “reason to believe” and not on “reason to suspect”. The information received from

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

In the result, the appeal of the assessee is partly allowed

ITA 178/AGR/2024[2016-17]Status: DisposedITAT Agra30 Jun 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 10(38)Section 131Section 147Section 148Section 234BSection 68

Capital Gains of Rs.80,17,339/- and made addition of the said amount u/s 68 of the Act. In this regard, the factual finding of the Assessing Officer in para 8 to 12 of the assessment order is reproduced as under:- “8. The assessee originally invested in 2,50,000 shares of M/s Fidelo Power and Infrastructure Limited

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

reopening the assessment for the different value of Rs.1,12,500/- only. However, while completing the assessment he has enhanced the same without considering the facts available on record. With regard to the enhancement of capital gain

GOVARDHAN SINGH,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

In the result, appeal is allowed for statistical purposes

ITA 57/AGR/2025[2018-19]Status: DisposedITAT Agra29 Aug 2025AY 2018-19

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 142(1)Section 148Section 250Section 250(6)

assessment year 2018-19. 2. Brief facts state that the assessee did not file return of income for A.Y. 2018-19. Case was reopened by issuing notice u/s. 148 of the Act on the ground that the assessee sold immovable property for a consideration of Rs.89,20,000/- to M/s. Sangwan Landco Pvt. Ltd. during the year under consideration

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

reopened u/s. 147 of the Act by issuing notice u/s. 148 of the Act, which too remained un-responded. Statutory notices were also issued, but for no avail. Since the assessee failed to offer any explanation regarding the cost of acquisition etc., the Assessing Officer made addition of Rs.13,61,600/- as income from long term capital gain

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

reopened u/s. 147 of the Act by issuing notice u/s. 148 of the Act, which too remained un-responded. Statutory notices were also issued, but for no avail. Since the assessee failed to offer any explanation regarding the cost of acquisition etc., the Assessing Officer made addition of Rs.13,61,600/- as income from long term capital gain

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

capital gain u/s. 54F of the Act amounting to Rs.16,06,618/- without any proof / evidence of eligibility of the same. He noted no enquiry conducted by the Assessing Officer with respect to the same. (3) That despite the AO asking the assessee to file copies of all bank statements, the same were not filed by the assessee

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

capital gain u/s. 54F of the Act amounting to Rs.16,06,618/- without any proof / evidence of eligibility of the same. He noted no enquiry conducted by the Assessing Officer with respect to the same. (3) That despite the AO asking the assessee to file copies of all bank statements, the same were not filed by the assessee

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

reopening the assessment order. 2. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in confirming the sanction giving by the Ld. Addl. Commissioner of Income Tax u/s 151 of I.T.Act, 1961 whereas it was wrong, giving in the mechanical manner without application of independent

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

ITA 566/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14

Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reopened to invoke\nthe provisions of Sec.50C but ultimately, the addition has been made u/s\n69A. For the same very reasons, the assessment for this year stand\nquashed. The assessee succeeds in this appeal.\n8. In AY 2018-19, ITA No.571/Agr/2024, an assessment was framed\nafter making addition under the head Capital Gains

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 565/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reopened to invoke the provisions of Sec.50C but ultimately, the addition has been made u/s 69A. For the same very reasons, the assessment for this year stand quashed. The assessee succeeds in this appeal. 8. In AY 2018-19, ITA No.571/Agr/2024, an assessment was framed after making addition under the head Capital Gains

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 571/AGR/2024[2018-19]Status: DisposedITAT Agra23 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reopened to invoke the provisions of Sec.50C but ultimately, the addition has been made u/s 69A. For the same very reasons, the assessment for this year stand quashed. The assessee succeeds in this appeal. 8. In AY 2018-19, ITA No.571/Agr/2024, an assessment was framed after making addition under the head Capital Gains

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 569/AGR/2024[2015-16]Status: DisposedITAT Agra23 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reopened to invoke the provisions of Sec.50C but ultimately, the addition has been made u/s 69A. For the same very reasons, the assessment for this year stand quashed. The assessee succeeds in this appeal. 8. In AY 2018-19, ITA No.571/Agr/2024, an assessment was framed after making addition under the head Capital Gains

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 570/AGR/2024[2017-18]Status: DisposedITAT Agra23 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

reopened to invoke the provisions of Sec.50C but ultimately, the addition has been made u/s 69A. For the same very reasons, the assessment for this year stand quashed. The assessee succeeds in this appeal. 8. In AY 2018-19, ITA No.571/Agr/2024, an assessment was framed after making addition under the head Capital Gains