ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

section 132(4) during the course of search action and observed that Mr. Shiv Kumar Gogia had admitted that he had obtained accommodation entries in respect of Long-Term capital Gains on sale of shares. He accordingly made the impugned addition. 39. Findings of the Ld. CIT(A): The Ld. CITA deleted the addition so made

FALGUNI S. MEHTA,AHMEDABAD vs. THE ITO, WARD-1(2)(1), VADODARA

In the result, the appeal of the assessee is allowed