GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA
In the result, the assessee’s appeal is allowed
ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 10(38)Section 147Section 148Section 151Section 250Section 68
Capital Gain and claiming exemption u/s 10(38) of the I.T. Act. Assessee’s
2 | P a g e case was reopened u/s. 147 of the Act and notice u/s 148 dated
31.03.2021 was issued to the appellant after obtaining necessary approvals and after following the due procedure of law. Show-cause Notice dated
27-03-2022, wherein, a draft
