SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI

In the result, both the appeals of the assessee areallowed

Bench: Shri Saktijit Dey, Vice-& Shri Girish Agrawal

section 112A, inserted by Finance Act, 2018, w.e.f. 01.04.2019. 6.6. He further elucidated that assessee is a habitual investor having portfolio of investment in shares and has earned capital gain both in preceding and succeeding years. Ld. Counsel referred to the details of investment and capital gain in preceding and succeeding years which is extracted below

SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI

In the result, both the appeals of the assessee areallowed