AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

capital\ngain and therefore, initiated inquiry by issuing summons u/s 131 and the\nassessee while preparing the details for onward submissions, realised that he\ncommitted an inadvertent mistake (while preparing the reply) and on the review\nof the return initially filed therefore, offered to pay the differential amount of the\ncapital gain which was offered vide letter dated 13.06.2014. Pursuant

BECKHAUL DIGITAL TECHNOLOGIES PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

capital gain and accumulation of income u/s 11(2) of the Income Tax Act, 1961 deserves to be deleted. (Emphasis Supplied] 1.6. Further, attention is also drawn towards the judgement of Hon'ble Delhi ITAT in matter of Vinod Malik [ITA no. 1635/Del/2021: Assessment Year 2019-20 dated 25.11.2022] wherein it was held that 7. Failure to adhere