MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI
In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained
ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13
Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025
Section 10(38)Section 143(3)Section 147Section 148Section 68
Penalty proceedings us 271(1(c) are being initiated separately for furnishing inaccurate particulars and thereby concealment of income.”
3.2. Against the above order, the assessee preferred an appeal before the Ld.
CIT(A). The Ld. CIT(A) unit-3, Coimbatore, deleted the addition made by the AO under section 68 of the Act in respect of LTCG claimed exempt
