SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Capital Gain in return of income filed to department, Ld. AR asserted this mistake of assessee in open court with regret on behalf of assessee). Therefore, while Page 2 of 10 Subhash Chandra Agrawal ITA No. 354/Ind/2025 – AY 2019-20 processing return of assessee u/s 143(1), the AO invoked section 143(1)(a)(ii), adopted the figure

M/S OMPRAKASH MITTAL,INDORE vs. ITO 2(2), INDORE