PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
13 of 150
balance sheet, computation of total income, statement of STCG/LTCG, D-
Mat account, contract notes, bank statements and other details. The
assessing officer after scrutiny of the documents produced, directed the
assessee to submit the details of shares purchased and sold during the year
under consideration and immediate three preceding years in respect of STT
paid in LTCG/STCG
