RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,
In the result, the appeal of the assesse is allowed
ITA 226/JAB/2016[2009-10]Status: DisposedITAT Jabalpur30 Nov 2023AY 2009-10
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Ravi Mehrotra, JCIT-DR
Section 143(3)Section 14ASection 48
section 14A read with Rule 8D of the Income Tax Rules, 1962. The same may be deleted in toto in the interest of justice.
4. On the facts and in the circumstances of the case the Ld.CIT (A) erred and is totally unjustified in confirming the addition/disallowance of Rs.14,16,175/- from the short term capital loss on the ground