RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI
In the result, the appeal is allowed for statistical purposes
ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263
bogus short term capital loss of Rs. 21,72,628/- should be disallowed but the entire investment of Rs. 28,89,600/-. Therefore, he added back the balance of Rs.
7,16,972/- in the hands of the assessee as unexplained investment under section 69B of the I.T. Act. Furthermore, the ld. AO noted that short term capital gain
