DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. VINESH KUMAR BALAR, PALI
In the result, appeal of the Revenue is dismissed
ITA 289/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A
74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1
The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain