DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, NEW DELHI, NEW DELHI vs. SATYA PRAKASH GUPTA, DELHI
In the result, Appeal of the Revenue is dismissed
ITA 3925/DEL/2023[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3925/Del/2023 (A.Y 2013-14) Deputy Commissioner Of Income V Satya Prakash Gupta Tax, S H-3/1, Model Town, Central Circle-19, New Delhi Part-Iii, New Delhi Pan: Aahpg0717H Appellant Respondent Assessee By Adv.Sumit Lalchandani Revenue By Sh. Mahesh Kumar, Cit (Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 24/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-27, New Delhi (‘Ld. Cit(A)’
Section 132Section 143(3)Section 147Section 148Section 153ASection 268A
section 268A of Income-tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/HC and SLPs/appeals before
Supreme Court shall not apply in case of assessees claiming bogus LTCG/STCL through penny stocks and appeals/SLPs in such cases shall be filed on merits.”
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DCIT Vs. Satya Prakash Gupta
7. The Co-ordinate Bench of the Tribunal of Ahmedabad
