Bench: : Shri S. Rifaur Rahman, Accoutant Member Nitesh Agarwal Vs Income Tax 29/81, Lakshmi Palace, Officer-2(1) (3), Namakkimandi, Agra- Agra 282003 Pan No Abnpa2197G Appellant Respondent

Capital Gain of Rs.9,02,439 /- in Return of Income filed which was filed electronically. BECAUSE, in any case and in any view of the matter impugned addition and impugned assessment order is bad in law, illegal, unjustified, contrary to facts and law based upon incorrect assumption of facts and further without allowing adequate opportunity of hearing in violation