PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SRI RAHUL SARAF
The appeal stands disposed of on the ground of low tax effect
ITAT/218/2024HC Calcutta20 Sept 2024
Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : September 20, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. Ms. Doyel Dey, Adv. …For Appellant. Mr. Soumitra Chowdhury, Adv. Mr. Avra Mazumder, Adv. Mr. Pranabesh Sarkar, Adv. Mr. Suman Bhowmik, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. Sourendra Nath Banerjee, Adv. …For Respondent
Section 143(3)Section 153ASection 260ASection 54F
capital gain from sale of shares nor claimed any
deduction under Section 54F in his return of income for the
assessment
