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
section 87A is allowable against tax on STCG u/s 111A.
3. Being aggrieved by the said order of CIT(A), the assessee has preferred the present appeal before us raising the following ground:
The Learned Commissioner of Income Tax (Appeals) has erred in the interpretation of law and in the facts of the case by disallowing