Bench: Sri Sanjay Garg & Shri Sanjay Awasthi
17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed