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Section 87A10 Section 111A3 Section 143(1)2 Section 139(1)2

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

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

Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

capital gains taxable under section 111A. The AR submitted that the decision rendered by the CIT(A) in that case is directly applicable to the present appeal, and that consistency in application of law must be maintained in favour of the assessee. 4.7 Additionally, reference was made to the judgment of the Hon'ble Bombay High Court in Chamber