ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU
In the result, the appeal of the revenue is dismissed being devoid of merits
ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69
capital gains , which was ultimately assessed , with an addition of Rs.2.05 cores u/s 69 of the Act, on the basis of suspicion of alleged on money payment relating to purchase of a plot of land , information flowing from impounded document Annexure A – 3. 4. The assessee’s husband Mr. Anil Kapahi and her two sons Mr. Akhil Kapahi
