In the result, the appeal of the assesse is allowed
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
capital gains and to re -frame the Assessment Order. 6. The reasons given by the ld. Pr.CIT are as under:- The assessee purchased Rs. 33,500/- equity shares of M/s. Comfort Fincap Ltd. @ Rs. 18 per share on 28.06.2011. These shares were sold in January 2014 @Rs. 308 per share These shares were not purchases by the assessee through Demat