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1 result for “capital gains”+ Section 2(47)(v)clear

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Section 1485Section 1473Section 502

RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

ITA 176/JAB/2024[2012-13]Status: DisposedITAT Jabalpur27 Feb 2026AY 2012-13

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri G. N. Purohit, Sr. AdvocateFor Respondent: Shri Rahul Padha, JC-2
Section 143(1)Section 144BSection 147Section 148Section 153(2)Section 50

v. DCIT Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. PAN:ABJPV5609E (Appellant) (Respondent) Appellant by: Shri G. N. Purohit, Sr. Advocate Respondent by: Shri Rahul Padha, JC-2 Date of hearing: 11 02 2026 Date of pronouncement