SMT.TEJAL JUGAL KISHORE,SATNA vs. PRINCPAL COMMISSIONER OF INCOME TAX-2, JABALPUR
In the result, the appeal of the assesse is allowed
ITA 16/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Sharvan Kumar Gotru, CIT-DR
Section 131Section 133(6)Section 143(3)Section 263
long term 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