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Section 6865 Section 10(38)47 Capital Gains44 Section 14838 Addition to Income36 Natural Justice34 Long Term Capital Gains33 Exemption25 Section 69C

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the four appeals filed by the assessee are allowed

ITA 2374/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &

Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

Capital Gains (LTCG) which is exempt from tax. The modus operandi adopted by the operators was to make the beneficiary buy some shares of a pre-determined Penny stock

Showing 1–20 of 54 · Page 1 of 3

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

LAXMIPAT DUDHERIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

SHRI. SURENDRA KEDIA,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU

POONAM GUPTA ,BENGALURU vs. DCIT, CIRCLE-5(1)(1), BANGALORE

SARITA DUDHERIA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

SARITA DUDHERIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE- 1(2), BANGALORE

SARITA DUDHERIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE- 1(2), BANGALORE

JAYANTILAL BHAGWANCHAND,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

JEETENDRA KANUNGA ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

DINESH KUMAR SINGHI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE- 1(1)(2), BANGALORE

DINESH KUMAR SINGHI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

RAJIV KUMAR BHUTRA,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 5(2)(4), BANGALORE

SHRI. RAJIV KUMAR BHUTRA,BANGALORE vs. THE INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

SHRI. SANJIV BHUTRA,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 5(2)(4), BANGALORE

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

M/S PRECIOUS SECURITIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-5(1)(3), BANGALORE

SHRI. UTTAMCHAND KHATRI,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(2),, BENGALURU

LAXMIPAT DUDHERIA(HUF),BANGALORE vs. INCOME-TAX OFFICER, WARD-5(2)(3), BANGALORE