BRIJESH PODDAR M/S KRISHAN KANHAIYA TEXTILES,HATHARS vs. ITO WARD 4(3)(4), HATHRAS
In the result, the appeal of the assessee is allowed
ITA 528/AGR/2025[2023-24]Status: DisposedITAT Agra03 Feb 2026AY 2023-24
Bench: Shri M. Balaganeshshri Brijesh Poddar (Prop), Vs. Ito, M/S. Krishna Kanhiya Ward-4(3)(4), Poddar Textile, Hanuman Hathras Gali, Hathras, Up (Appellant) (Respondent) Pan: Azgpp1350B Assessee By : Shri Pankaj Gargh, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026
For Appellant: Shri Pankaj Gargh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 143(1)Section 143(3)Section 57
160. This return was processed under Section 143(1) of the Act on 30-12-2023 accepting the returned income. In the said return, the assessee had shown income under the head short-term capital gains on virtual digital assets. The assessee furnished the computation of short-term capital gains on virtual digital asset together with the complete summary transaction
