PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL
In the result, the appeal filed by the revenue is dismissed and
ITAT/96/2021HC Calcutta11 Feb 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv
Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263
capital gain and claimed exemption under Section 10(38) of
the Act. The assessing officer further noted that the assessee had
made
sale/purchase
of
shares
through
a
stock
broker.
A
communication under section 133(6) of the Act was issued to the said
share broker for verification and confirmation of the transactions
regarding sale and purchase of shares and reply
