MUJMMEEL ,KOTA vs. ACIT-CENTRAL CIRCLE , KOTA
In the result, appeal of the assessee is allowed
ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21
Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)
For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a
Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A
capital gains tax, along with any associated documentation, resides solely with the seller and is a matter strictly between the seller and tax authorities. The broker is neither involved in the financial decisions of the seller nor privy to their unique financial situations or tax returns. Thus, there can be no expectation that the broker would maintain detailed or accurate
