SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA
Appeal is allowed
ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20
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
Section 143(1)Section 143(1)(a)Section 143(3)Section 50C
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
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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