KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

rectification. The Ld. A.R submitted that the AO has issued notice u/s 142(1) of the Act dated 13.11.2019 thereby the assessee was requested to show cause as to why corresponding addition should not be made in your income for A.Y. 2012-13 in view of non declaration of income from capital gain in the return

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed