In the result, Appeal of the Revenue is dismissed

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)’

268A OF THE INCOME-TAX ACT, 1961 - FILING OF APPEALS OR APPLICATION FOR REFERENCE BY INCOME-TAX AUTHORITY - SPECIAL ORDER OF BOARD EXEMPTING CASES INVOLVING BOGUS LONG TERM CAPITAL GAINS (LTCG)/SHORT TERM CAPITAL LOSS (STCL) THROUGH PENNY STOCKS FROM MONETARY LIMITS SPECIFIED IN ANY CIRCULAR ISSUED UNDER SECTION