MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21
Bench: Shri Mahavir Singh & Shri Manish Agarwal
For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263
112A of
the Act, which the assessee has rightly declared. We also noted that
these details were filed by the assessee before the Assessing Officer
during the course of scrutiny assessment and the Assessing Officer,
after examining all these details, reached to a conclusion that these
are equity-oriented funds and he formed an opinion and that
