SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA
In the result, the ground no
ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14
Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A
capital gains on sale of shares.
9.8 It was further submitted that under identical set of facts and circumstances, in case of group cases, namely Shri Ashish Jain, Shri Akhil Jain and Shri Bipin Jain
(ITA no. 352/CHD/2023 & others dated 23/01/2024), wherein similar additions were made by the AO by denial of claim of LTCG basis identical nature of material
