Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
section 69B of the I.T. Act. Furthermore, the ld. AO noted that short term capital gain of Rs. 3,69,039/- only had been added inadvertently instead of Rs. 25,41,667/- during the assessment proceedings by the erstwhile AO. Therefore, the difference amount of Rs. 21,72,628/- was also added back. Furthermore, the ld. AO noted that