In the result, the appeal is allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
section 263 of the Act on the grounds that the assessee had transferred certain shares to her demat account on 26.03.2012 with a value of Rs. 3,56,680/- @ 24.10 per share but had failed to substantiate her claim that these shares that were credited in her demat account were the same shares that had earlier been purchased