In the result the appeal of the assessee is allowed
Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)
capital gain income of Rs. 37,28,537/- on sale of sale of equity share / unit of equity oriented Mutual Fund under section 111A. 3.2 Subsequent to a survey conducted under section 133A, proceedings under section 147 of the Act were initiated accordingly notice under section 148 of the Act dated 25.03.2021 was issued, requiring the Assessee to file