SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI
In the result, appeal of the assessee is allowed
ITA 433/AGR/2025[2014-2015]Status: DisposedITAT Agra21 Jan 2026AY 2014-2015
Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R
For Appellant: Smt Prathna Jalan, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 254Section 50C(2)
capital gains. The ld DR on this count submitted that mere mentioning of wrong section would not invalidate the addition per se. To buttress this argument of the ld DR, the ld AR placed reliance on the decision of the Hon‟ble Jurisdictional Allahabad High Court, in the case of Smt Sarika Jain Vs. CIT reported in 84 taxmann.com 64
