NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA
In the result, the appeal of the Assessee is allowed for statistical purposes
ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025
For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C
68 was not applicable.
4. That on the facts and in the circumstances of the case and in law, the Ld.
Commissioner of Income Tax (Appeals), NFAC has erred in confirming the disallowance of exemption of Rs. 95,20,372 being the long term capital gain arising on transfer of shares Capital Trade Link Ltd. Under section
