VIKAS AHUJA IN THE CAPACITY OF LEGAL HEIR OF LATE SH. KRISHAN GOPAL AHUJA,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Smt Diva Singh & Shri Prashant Maharishivikas Ahuja Acit, In The Capacity Of Legal Heir Of Vs. Circle-19(1), Late Sh. Krishan Gopal Ahuja, New Delhi C/O. M/S. Arora & Bharat Associates, 3741, Iind Floor, Priya Hotel Building, Netaji Subhash Marg, Daryaganj, New Delhi Pan:Aflpa6325A (Appellant) (Respondent)

house property, capital gain, commodity business trading and income from other sources. During the year, assessee had total sales consideration of Rs. 65281999/- and had claimed a loss of Rs 2368182/- as short-term capital loss which assessing officer did not allow to be carried forward as return of appellant was filed late. It is seen that appellant has shown