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Section 269S10 Section 271D4

SURJIT KAUR ,PUNJAB vs. ITO WARD 3 , KHANNA, PUNJAB

ITA 1136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18

Bench: Tribunal.

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 269SSection 269TSection 271D

271D. The Ld. CIT(A) upheld the same against which the assessee is in further appeal before Tribunal. 3. It clearly emerges that no assessment has been framed against the assessee for this year since no taxable capital gains has accrued to the assessee on this transaction. The documents on record would reveal that this transaction has resulted into capital