RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

capital gain on sale of this silver bullion as the cost of silver bullion exceeds the sale price. Therefore, the assessee has not disclosed the sale of this silver bullion in her return of income. The assessee has sold some silver bullion through Shri Abhishek Bansal, the broker to unregistered persons. During the course of assessment proceedings, the assessee