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1 result for “capital gains”+ Section 145(3)clear

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SHARAD KUMAR AGRAWAL,JABALPUR vs. ITO, CHHATARPUR

In the result, the appeal of the assessee is dismissed

ITA 81/AGR/2024[2012-2013]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-2013

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2012-13 Sharad Kumar Agrawal, Chhatarpur Vs Ito, Chhatarpur Jewellers, Madhya Pradesh Pan:Aaspa9540R (Appellant) (Respondent)

For Appellant: Sh. Rahul Bardia, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148

capital gain was already covered in or 3. The Ld CIT (A) erred in sustaining the order of the Ld AO, when the approval granted by Ld PrCIT is defective. 4. The Ld CIT (A) erred in sustaining the order of the Ld AO, when the approval granted by Ld PrCIT is defective. 1 A.Y.- 2012-13 Sharad Kumar Agrawal