KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI
In the result, the all the appeals of the assessees are allowed
ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D
capital gain.
3.2. The appeal of the assessee was also dismissed by the ld.
CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer.
3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A
