AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH
In the result, assessee’s appeals are allowed
ITA 217/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Sept 2025AY 2015-16
Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Ashwani Kumar, C.A and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 10(38)Section 132Section 250(6)Section 68Section 69C
391/- and the aggregate sale proceeds from the sale of shares was Rs.
36,67,21,029/- ( Details of the calculation of Long Term Capital
Gains are at Pages 28 -29 of the PB).
4.9
During the course of the assessment proceeding the Assessing Officer vide notice u/s 142(1) dated 13.10.2017 (Page
214 -15 of the PB) asked