SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

11. That the authorities below erred in treating the capital gains declared by the assessee from transfer of shares of M/s. Jacksons Investments Limited of Rs. 12,43,090/- u/s 68 of the IT Act. 12. That the authorities below erred in resorting to section 68 of the Act. 13. That the authorities below erred in refusing to grant

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA