SHRI SALIL BHATIA,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, the appeal is allowed
ITA 60/ASR/2023[2013-14]Status: DisposedITAT Amritsar13 Jun 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 132Section 132ASection 143(3)Section 153A
section 132A, of the income tax act, 1961. During the course of assessment proceedings, the AO received certain information from the investigation wing, and consequently, he raised the issue of long- term capital gains
