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Section 687 Section 10(38)6 Section 69C3 Section 143(3)2 Section 1482 Capital Gains2 Bogus/Accommodation Entry2 Penny Stock2 Unexplained Cash Credit2 Exemption

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 68Section 69C

penny stock where the price of shares were artificially rigged abnormally in connivance with certain entry providers/promoters, etc with a view to give undue benefit of exemption of long-term capital gains or short-term capital loss to various persons by converting their unaccounted income into accounted income. Admittedly, HPC Biosciences Ltd was one of the scrip investigated by Kolkata

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA