ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

133A of the Act on 11.02.2015 and Shri Anuj Agarwal recorded during the survey operation on 31.03.2015 for the common contention that the companies in question for which LTCG has been claimed by the assessee are indulged in providing bogus LTCG. Reliance was placed on following decisions: 1. Suman Poddar vs. ITO (2019) 112 taxmann.com 330 (SC) 2. Sanjay Bimalchand

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

68 of the I.T. Act. The CIT(A) during the course of hearing deleted the amount of Rs.3,83,541/- arising as long term capital gains on account of sales of other shares and stated eligible for exemption u/s. 10(38) of the I.T. Act and sustained the addition of Rs.65,55,972/- (i.e Rs.69,39,513 Rs.3