COMMISSIONER OF INCOME TAX CENTRAL -II, KOLKATA vs. ASHOK KUMAR PODDAR

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

property and as such the additions made by the assessing officer treating on the ground of there being undisclosed income of the assessee were not justified. While doing so 11 the Tribunal glossed over the facts that the CIT(A) had reached such a surprising finding after disbelieving the assessee’s. Contentions as would be evident from pages

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

undisclosed income in the guise of LTCG. With the above finding, the appeal filed by the assessee was dismissed. 10. The assessee preferred appeal before the learned Tribunal. The learned Tribunal commences its order stating that the sole and identical issue raised in the batch of appeals (90), is the genuineness of the assessee’s claim of LTCG/LTCI