ANUP KUMAR HUF,PATNA vs. ACIT, CENT. CIR-1, PATNA, PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 192/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jul 2025AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna
Section 133ASection 142(1)Section 143(2)Section 246Section 251Section 5
capital gain. The assessee was asked to submit explanation. The assessee stated in its written reply that it sold the script of M/s. Kailash Auto and on that transaction, it claimed the exemption on LTCG. Being not satisfied, the ld.
Assessing Officer disallowed Rs.15,11,000/- and added back to the total income of the assessee as undisclosed income from
