SNEHALATHA SINGHI ,BANGALORE vs. DCIT, CIRCLE-1(1)(2), BANGALORE
In the result, the appeal filed by the assessee is allowed
ITA 1175/BANG/2025[2012-13]Status: DisposedITAT Bangalore17 Apr 2026AY 2012-13
Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2012-13
For Respondent: Shri K R Pradeep, Advocate &
Section 143(3)Section 147Section 148Section 234ASection 68Section 69C
section 68 of the Act.
20. That the Authorities below erred in refusing to apply the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Blue Circle Services Ltd.
21. That the Authorities below erred in making addition of Rs.49,54,368/- as Unexplained Expenditure